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Author: 


Philadelphia.  Dept.  of  City 
Controller. 

Title: 

Manual  of  accounting, 
reporting,  and  business... 

Place: 

Philadelphia 

Date: 

1917 


MASTER  NEGATIVE  f 


COLUMBIA  UNIVERSITY  LIBRARIES 
PRESERVATION  DIVISION 

BIBLIOGRAPHIC  MICROFORM  TARGET 

ORIGINAL  MATERIAL  AS  FILMED  -  EXISTING  BIBLIOGRAPHIC  RECORD 


P63 


Philadelphia.  Dept.  of  city  controller. 

Manual  of  accoimtiiigy  reporting,  and  business  proce- 
dure of  the  citjr  and  county  of  Philadelphia,  issued  by  the 
dty  controller  in  conformity  with  existing  laws  and  ordi- 
nances. John  M.  Walton,  city  controller.  Philadelphia 
[Dunlap  printing  company]  1917.  , 

xvii,  218  p.  ind.  diagrs^  forms.  28*". 
First  edmoa,  1913. 

1.  Finance  — Philadelphia  — Accounting.  2.  Finance— Philadelphia  Co.. 
Pab--Accoiiiitiiiff.     Lintle.  '    *  ^ 

17—11739 


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MANUAL  OF  ACCOUNTING.  REPORTING 
AND  BUSINESS  PROCEDURE 


MANUAL  OF  ACCOUNTING.  REPORTING 
AND  BUSINESS  PROCEDURE 

OF  THE 

CITY  AND  CX>UNTY  OF  PHILADELPHIA 


ISSUED  BY  THE  CITY  CONTROLLER 

IN  CONFORMITY  WITH 
EXmiNG  LAWS  AND  ORDINANCES 


JOHN  M.  WALTON 
CITY  OONTROLLER 


PHILADELPHIA 
1917 


FIRST  Eonriow.  fMt 

SECOND  EDITION.  1S17 


DUNLAP  PRINTING  COMPANY 


J»  b  87 
T53 


EiXCERJPT  KROM  LE^TTER  OK  BANKERS 

Relative  to  tHe  beneficial  effect  upon  the  City's  finances  and  credit 
of  the  aaset  and  liability,  revenues  accrued,  expenses 
Incurred  and  fund  system  of  accounting 

and  reporting 


PAtlMlelplkM,  Jmmfy  ST,  1912, 


"HON.  JOHN  M.  WAI/rON, 

"City  Gontirollar,  Philadelpliift. 

"Dear  Sir.— 

"In  the  interest  of  effident  management  of  the  business  of  the  Oity,  we  desire  to  express 
oar  approval  of  the  plan  of  aoeonnting  and  reporting  ivhieh  is  being  installed  b7  yon  u 
shown  in  your  annnsl  r^rt  and  your  August  statement  of  estimates  •  •  • 

"Litelligent  direction  of  public  as  well  as  of  private  business  requires  that  all  pertinent 
facts  be  accuratdy,  systematically,  and  promptly  placed  before  the  responsible  officers,  and 
before  the  public,  whose  support  is  essential  to  the  success  of  a  progressive  administration. 
The  new  forms  of  statements  *  *  *  provide  admirably  for  the  proper  description,  classifica- 
tion, and  reporting  of  the  financial  and  operative  facts  pertaining  to  the  City  government. 
These  famish  what  in  private  business  would  be  regarded  as  the  first  essential  of  economical 
and  effident  management. 

"CSarried  into  a  nnifoim  badget  for  all  City  d^Murtments,  an  eiq>eose  daanfieatiMi  soeh 
as  that  presented  in  the  revised  estimates  would  liable  dtizens  and  taxpayers,  as  well  as 
public  officials,  to  comprehend  readily  the  purpose  of  each  appropriation  item,  and  to  deter- 
'  mine  the  relative  public  importance  of  the  several  activities  of  the  City.  It  would  make  possible, 
furthermore,  the  exercise  of  greater  discretion  on  the  part  of  councils  in  defining  and  limit- 
ing the  amounts  which  the  various  departments  may  spend;  on  the  part  of  the  mayor  in 
approving  or  disapproving  items  in  the  budget;  and  on  the  part  of  the  eontroller  in  approv- 
ing or  disapproving  bills  tiist  ease  before  1dm  for  audit 

"Very  respectfully, 

(GBgned) 

"E.  W.  CLARK,  E.  W.  Clark  &  Co., 
"W.  W.  FRAZIER,  Philadelphia  Trust  Co., 
"BICHABD  M.  HABTLBY,  Land  Title  Co., 
"ABTHUB  E.  NEWBOLD,  Dreanl  k  Co., 

"C.  S.  W.  PACKARD,  The  Pennsylvania  Co., 
"G.  C.  PURVES,  Philadelphia  Savings  Fund, 
^     '  •  CHAS.  J.  RHOADS,  Girard  Trust  Co. ' ' 


V 


KOKE^WORE) 


Tbbb  was  inangiiiated  1^  the  eHy  oontroUeir  Jamuar  1, 1911,  a  complete  gyston  of  doable 
entry  bootireepinf  that  predoeea  eofrait  reports  of  financial  condition,  operating  ramUs  and 
ecHiditioii  of  fonds,  bo^  in  soramary  and  in  detail,  for  the  city  and  eonnly  of  Philadelpliia. 
An  inventory  ot  eitj  and  comity  prdpcirty  was  taken  in  1910  by  direeti(Hi  of  the  city  controller, 
and  proprietaiy,  ftud  and  samniiffy  oonadidsted  balance  sheets  as  of  December  81, 1910,  were 
indnded  in      -C%  CmUroUer't  Ammal  Report  iot  tiiat  year. 

Tim  present  Tohime  is  the  second  edition  of  the  Mmuud  of  Aeeouniiitg,  Reporting  and 
Buemeee  Proeeimre  of  the  City  and  ComHty  of  PhUadelpkia,  the  first  edition  of  which  was 
pnblidied  December  29,  1913.  While  the  text  of  the  first  edition  has  been  eompletdy  xe?ised, 
no  changM  have  been  made  in  the  fundamental  accounting  principles  laid  down  therein  and 
made  effectiye  Janoazy  1, 1914,  for  the  various  departmoitB  nd  boreans  of  the  city  and  connty 
gOFornmoit  The  present  edition  contains  illnstratifms  of  llie  f <Hnns  essential  to  the  sneeessfol 
operation  of  the  asnt  and  liability,  revennes  aeeraed  and  expenses  ineorred  and  fond  system  of 
accoonting  and  reporting,  whereas  the  original  edition  did  not  contain  any  forms.  Reference 
was  had  in  that  edition  to  the  Uoe  hook  of  forms  entitied  Advance  Sheets  of  Departmental 
Forme  for  the  Aseet  amd  LiabiUtif,  Revenue,  Expense  and  Fund  System  of  /ecounting  and  Re- 
porting, issaed  by  the  city  controller  on  December  16,  1912,  and  made  effective  January  1, 
1913.  The  dasrafieation  of  expenditures  was  standardized  with  the  publication  March  31, 1914, 
of  the  Object  of  Expenditure  Classification. 

The  procednre  described  in  this  manual  for  the  several  departments  and  bureaus  is  neces- 
sary in  order  that  their  accounts,  in  which  the  great  bulk  of  the  city's  transactions  are  first 
reflected,  may  furnish  the  information  required  for  the  asset  and  liability,  revenues  accrued 
and  expenses  incurred  and  fund  system  of  accounting  and  reporting. 

The  purpose  of  this  manual  is  to  prescribe  a  comprehensive  and  orderly  method  of 
accounting  and  reporting  for  the  city  and  county  of  Philadelphia.  It  is  designed  to  furnish, 
with  respect  to  municipal  business,  the  information  regarded  by  bankers  and  business  men  as 
absolutely  essential  in  the  administration  of  private  business.  It  is  assumed  that  the  inter- 
ests of  citizens  are  analogous  to  those  of  stockholders  of  private  corporations;  that  public 
oflBcials  are  trustees;  and  that  the  common  interests  of  trustees  and  stockholders  will  best 
be  promoted  by  a  system  of  accounts  and  reports  which  reflects  accurately  all  the  important 
financial  relations  which  affect  those  interests. 

There  is  nothing  novel  in  the  accounting  system  here  prescribed.  Its  terms  are  in  com- 
mon use  in  the  financial  statements  of  private  enterprises.  Nor  is  it  revolutionary  in  its 
attitude  toward  older  systems  of  governmental  and  municipal  accounting.  Its  function  is 
rather  to  round  out  and  complete  the  older  systems,  which  confined  themselves  almost  exclu- 
sively to  appropriation,  expenditure,  cash  and  debt  statements.  In  prescribing  for  the  city 
and  county  of  Philadelphia  an  accounting  system  showing  assets  and  liabilities,  xevemus 

Vll 


VIU 


F0BBW08D 


•"^tm*!  ■■d  exptmm  nemred,  appropriations  and  funds,  my  guiding  purpose  is  to  make 
smOlbb  tD  Mmmak,  1b»  mayor,  the  city  controller  and  to  other  administrative  and  executive  offi- 
Ml%  emwt  icporli  abowing  financial  condition,  operating  results  and  condition  of  funds  similar 
Amw  lAidi  an  eounonly  available  to  the  administrative  heads  of  well  managed  private  en- 
terpriav. 

The  activities  of  the  city  and  county  are  diverse,  including  among  its  numerous  func- 
tions farming,  manufacturing,  public  service  enterprises  and  the  operation  of  hospitals  and 
other  institutions.  I  have  had  these  conditions  constantly  in  mind  in  preparing  a  system  of 
accounting  that  would  be  practical  in  every  way  and  that  at  the  same  time  would  be  suflScientiy 
comprehensive  to  tell  currentiy  a  complete  story  of  the  financial  transacticii^  woA  doM  and 
results  accomplished  in  eveiy  aetivity  of  the  city  and  eomtj  gofemmait 


TABLE  OK  CONTENTS 


EXCERPT  FROM  LETTER  OF  BANKERS   ▼ 

FOREWORD   _.  „       vii-^ii 

DIAGRAM  SHOWING  THE  GENERAL  PLAN  OF  THE  A8SET  AND  I  JAIULTTY, 
REVENUES  ACCRUED,  EXPENSES  INCURRED  AND  FUND  SYSTEM  OF 

ACCOUNTING  AND  REPORTING  _  _   xiii 

DIAGRAM  OF  ACCOUNTING  SYSTEM  AND  MONTHLY  GENERAL  JOURNAL 

BNTfilBS  FOB  AN  OPERATING  DEPARTMENT  OR  BUREAU  _  xiv 

TABLE  OF  FORMS   _  „  „  xv-xvii 


Ghapteb  I 

GENERAL  DESCRIPTION  OP  THE  ASSET  AND  LIABILITY,  REVENUES  ACCRUED, 
EXPENSES  INCURRED  AND  FUND  SYSTEIM  OP  ACCOUNTING  AND 
REPORTING  AND  DEFINITIONS  OP  MODERN 
ACCOUNTING  TERMS 

General  Method  of  Operation — Permanent  Record  op  Each  Tbamsaotion  ^Two 

Entries  from  Each  Document— Control  Over  the  Accuracy  of  Accounts  and 
Reports— Uniformity  of  Treatment  of  Similab  Accounts— Definitions   1-6 


Chapter  II 

DESCRIPTION  AND  USB  OP  DOCUMENTS 

RBQUismoN  ON  Storekeeper— Requisition  on  Central  Office  of  a  Department  oii 
BuBAU— -Rbqujsrion  on  Dbpabtment  of  Suppubb— Requisition  on  Another 
Depabtmjknt  OB  BmoBAU— CoNTBACT  Obdebs— Opbn  Mabket  Obder&— Rbqulablt- 

BBNDSBBD  InVCHCIS — ^MEMORANDUM  iMYOfCES — iNlSSDEPABTMENTAIi  INVOICES — 

Credit  Memoranda — ^Expenditubb  Yoochebb — Contract  VoucHOtB — Open 
Market  Order  Vouchers — Payroll  and  Miscellaneous  Vouchebs — Rbvenub  and 
Receipt  Documents — ^Advices  of  Voucher  Adjustment   7-33 


Chapter  m 

MECHANICAL  TABULATION 

Codes— Cards — Punching — Sorting — Tabulating — Printing — Analysis  of  Expenses 

Incurred,  Property  Acquired  and  Other  Expenditures  by  Mechanical  Process  34-37 


Cbapteb  IV 

CLASSIFICATION  OF  EXPENDITURES 

Obsanbation  Units — ^Functions — Characters  op  Expenditure — Secondary  Classi- 
fication  of  Cbbtain  Expenditubes  by  Chabacteb— Objects  of  Expenditure— 
Vummr—'BmowmMkmaii  or  Einfmumnam  38-63 

ix 


X 


TABLE  OV  00NTSNT8 


•  Ohapteb  V 

CLASSIFICATION  05*  INCOME 

ItalNiiiTioN  Units— Functions— Characters  of  Income— Source— Funds— Recon- 

auanom  or  lNooiaB_       b^62 

Chapter  VI 

DESCRIPTION  AND  USE  OP  BEGISTEBS  AND  SCHEDUIiBS  OP  DOCUMENTS 

BnBm  Mm  Sctbvlb  op  Comx&en— Bhbstbb  and  Schkdulb  of  Ordsbs,  Contbact 
AMD  Omr  ]CAkuir--BBffl8i!BB  Aia>  Sohiddis  or  Jxmmcm  amd  Patboua— Bmk- 

TER  AND  Schedule  op  Invoices  awr  to  Depabtmkht  or  SDmiDBi(---BMBBin  and 

Schedule  op  Vouchers  Sent  to  City  Controller— Rbgbtee  and  Schsddub 
OF  Reductions  in  Contract  Reserves  —  Register  and  Schedui^e  of 
Services  Rendered  Other  Bure^vus — Register  and  Schedule  of  Services  Re- 
csvsd  fbom  Othb  Bureaus — ^Monthly  Report  op  Stores  Issued  from  Store- 
HOiiBB  (warn  oofT  POB  Cmr  Contbolleb) — ^Begosteb  and  Schedule  of  Reserves 
Kkum  AMD  DnuGunoir — Ifawnnnmii  and  Schbduli;  or  Bbvbmub  Aocbdals 

— RlUIBllB  AND  SrUEDDLB  OiP  InOOMB  (AgCODNIB  BBCEnrAMJB}— BiQBnm  AMD 

ScHBDOLK  or  Cash  TBANSAcracuiS  ,  6S-97 

chafibb  vn 

DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS 
Appropriation  Ledgers— Contract  Ledgers — Clahi ants'  Ledger— Expense  Timom 
— Stores  Ledger — Work  in  Progress  Ledger — Property  Ledger— Reserve  for 
Repairs  and  Depreciation  Ledger — Cash  Ledger — Revenue  Ledger — ^Accounts 
BacanrABUi  Lbdgbb     98-1 1 6 


Chapter  VIII 

DESCBIPTION  AND  USB  OP  GENERAL  JOURNAL  AND  GENERAL  JOURNAL 

ENTRIES 

Domaji  SMwr  BooKKBBraio — Qasnauot  Jodktal  and  Genebal  Joitbnal  Enisibb — 
Stamdabd  OinuNx  Monthly  Gknbkal  Journal  Entbxbs  vob  an  Ofxsatino  Db- 
FiaaniENT  gb  Bubeau — ^Department  op  Supplies — Standaio  Odtlinb  CfannBAL 
Journal  Entries  for  Opening  New  Set  of  Books — ^Fob  Closino  at  End  or  am 

Accounting  Period — Opening  General  Jot  rnal  Entries,  January  1,  19  — 

Monthly  General  Journal  Entries— Journal  Entries  for  Closino  at  End  of 

AN  Accounting  Period    .  ;   117-128 


Chapter  IX 

DESCSIPTEON  AND  USB  OP  THE  GENERAL  LEDGER 

PiiliBil  MBr  AouiUMtB  Debit  Aoooumtb — Cbbdr  Accounts — General,  Loan  and 
Stmcxal  and  Ttsom  AcjaiUNTU  Pumd  Aooodmib— Dmp  Aooomim— Obbdr  Ao- 
cooM»— -CbniBBALk  Loam  and  Sfboai*  and  Twom  PinnMh— Natubb  op  Dbkib  mskd 
Cmmrn  to  PwniBTABT  and  Fund  Accounts  129-136 


tabeb  ov  oontbntci 


Chaptbb  X 

DESCRIPTION  AND  USE  OF  MONTHLY  REPORTS  FBOM  DETAIL  LEDGERS 

Monthly  Affbofbiation  Statbmbnt— Monthly  Contbact  Statement— Monthlt 

Open  Market  Order  Statement — ^Monthly  Comfabativb  Stobbs  Statement — 

Monthly  Statement  op  Expenses  Incurred— ^NTonthly  Work  in  Progress  State- 
ment— Monthly  Statement  op  Permanent  Properties  and  Equipment — 
Monthly  Reserve  for  Repairs  Statement — :\roNTHLY  Depreciation  Statement 
— ^Monthly  Revenue  Statement— Monthly  Cash  Statement   137-152 


Chapter  XI 

DESCRIPTION  AND  USE  OP  SUMMARY  REPORTS  PROM  THE  GENERAL  LEDGER 

Balance  Shebts  and  Ofbbation  Account&— Trial  Balances— Checks  on  Accuracy 

OF  Monthly  Tbial  Balance— P<»ms  fob  Summaby  Refobts  153-163 


Chapter  XII 

A  MUNICIPAL  FINANCIAL  PROGRAM— BUDGET-MAKING 
Municipal  Pinanoal  Pbogbam— Municipal  Bud<st— Pbbpabation  of  the  Annual  Es- 

TDfATBS— DESCaffflQN  AND  USE  Of  PoBMB— EXPLANATION    CW    TbBMS    UsH)  IN 

THE  BUDQBT   ,  164-186 

« 

Chaptbb  XIII 

INVENTORIES  AND  TRANSFERS  OF  PROPERTY 

Inventories— Inventories  of  Property— Reserves  for  Depreciation  and  Repaibs  

Form  for  Inventory  op  Land,  Structures  and  Other  Ijiprovements — Form  for 
Inventory  of  Equipment  (Including  Livestock)— Transfers  of  Property- 
Form  FOR  Record  of  Transfer  of  Equipment  (Including  Livestock) — Form  for 
Rboobd  of  Transfer  of  Stores-      187-197 


Chapter  XTV  i 
ORGANIZATION  UNITS,  PUNCTIONS  AND  ACTIVTTIBS 

Obganhsation  Units,  Functions  and  Activities  op  the  City  and  County  of  1'hila- 

lOLPHU— Detail  Explanation  of  the  Functional  C^^assbtcation  198-203 

Chapter  XV 

RATES  OF  DEPRECIATION 

Percentages  of  Depreciation  on  Equipmbnt  and  Sibuctubes  in  Aocobdancb  with 

Kind  of  PBorarrY  (XiASBiFioATioN   204-210 


INDEX 


213 


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TA3Lt:  OK  KORMS 


DOCUMENTS 

K)RM  NO. 

1.  Requkition  on  Dbpabtmbnt  of  SuFFUEa— QmraNAii   16 

IA.  BlEQUISmON  ON  DkPABTICKNT  op  SoPPtillBft— Ri^THBTTlONlBK  .    17 

IB.  MaqmamoN  as  Dbpabtment  of  Suppubb — Oosr  DmBmr  Fbm   18 

IC.  "Baqvarms  on  Dbpabtiient  of  SoFBum-^Ckm  DmsioN  Teoklb^   19 

2.  Obi»s&— OseoNAL  Sent  to  Comtkactob   20 

2A.  Obdbb— €k>NTBAOiOB's  Copy   21 

2B.  Obob — Agknowldkhoent  by  Contractor  of  Receipt  of  Order   22 

20.  0«D»B— CiiT  Owpmsumt'B  Cott   23 

2D.  €hu>KB — Office  Copy   2i 

2E.  OSDBI— A0VICBB  TO  CoNSEONEE   25 

2E.  Obokb— AimoB  to  Consonee  (Back)   26 

2P.  OuxDfr— OoiNSiaiiBB'a  (tonxs  Cow   27 

20.  (teuBB— iNsnBOTOB's  Ofvicx  Coty   28 

3.  CONTBACT  YOUOHSB  __:   _    29 

3A.  Opkn  Market  Order  Voucher    30 

3B.  Payrchjj  and  Mbgbllanious  Youchbr   _  31 

3C.  YonoHM— Inbidc  Design       32 

4.  Advice  of  Youcher  Adjustment  by  City  Contooller— Original    33 

5.  Card  Vbmd  in  Mechanical  Tabulation   „    35 

BEGISTERS  AND  SCHEDULES  OF  DOCUMENTS 

6.  Registib  of  Contracts   78 

6a.   schbddlb  op  conibaotb  _---__>-__.>.._..>>.^   79 

7.  Register  of  Otsoam   80 

7A.     SCHBMJLB  OF  ObDBBS   80 

8.  Regist»  op  Invoickb  and  Paybole^s  

8A.  Schedule  of  Iny(hobs  and  Patbolls   81 

9.  Reoisikb  of  Yodchbbs  Sxst  to  CriY  Comtbollbb   82 

9A.  Schedule  of  Youohebs  Sent  to  City  Controller   g2 

10.  Regibteb  op  Reductions  in  Contract  Reserves  

lOA.    SOBBDDLB  of  BbDUOTIONB  IN  GONTBACT  BlBBBVMl   g4 

11.  BaoiBTBB  (w  Services  Rendero  Other  Bureaus   85 

UA.  ScEmviM  OF  Services  Bbhdbbbd  Othbb  Bubbaub   gfi 

XV 


xvi 


TAKJB  09  WiOtMB 


TORM  Ko.      REGISTERS  AND  SCHEDULES  OF  DOCUMENTS— Concluded 

12.     Register  op  Sebvicbs  BscasivaD  iwii  OrCTsBuKBAVs   37 

12A.   Schedule  op  Scbvicb  Bbceived  ibom  Othb  Bctbaub   gg 

18.     Monthly  Report  of  8iokbs  Isbctd  and  Rstdrnkd     39 

14.  Bmbib  or  BcsBmK  wtm  Bbpabb  amdo  DawKSJowiK-^   90 

14A.    SOHBMIU  OP  I?HW1UII  worn  BkAW  and  DmOATION   91 

15.  BMOBom  or  Bbvknux  Aogmuui   92 

15A.    SCUCDULX  OP  ReVBNUB  ACCKOMIB   93 

16.  BuuiuiB  09  Inooms  (Aoooumts  Rbceiyable)    94 

16A.  ScBBDULs  or  Imoomb  (AooominB  Bbcbtau)   95 

17.  BaraBnn  or  Cash  TKAMBAcnoim   90 

17A.  SooMjuB  or  Cash  TmAUBkcnom   97 

DETAIL  LEDGERS 

18.  AvfMnoAnoif  ^iP'tin   .   j 

18A.  AmonuaaoK  Imtam—liAHtHonuuM  Bdlino    m 

19.  CownucT  Tuiwiwi  Fact  or  Shsbt    112 

1»A.  CoNTBACT  Iodob—Bbvbbb  Sidbl__.._   H2 

aO.     Glahiamis'  Lidcbb  !   _  2J3 

SL     Baiuhub  Iadohl-     

&     Sum  lABBi— Ca»     115 

M,     FfeORBTi' Ldob       llg 

MONTHLY  REPORTS 

25.  Monthly  Appropriation  Statement   1^ 

26.  Monthly  Contract  Statement    ^  1^ 

27.  JSIonthly  Open  Market  Order  Statement   144 

28.  Monthly  Comparative  Stokes  Statement   145 

29.  Monthly  Statement  op  Expenses  Incubbxd  .    i^g 

30.  Monthly  Work  in  Progress  Statement     147 

31.  IVIonthly  Statement  op  Pebmanknt  Pbopkbtixs  and  Equmaun   148 

32.  Monthly  Resebvk  worn  Dspbiciation  SrATKUNT   149 

33.  Monthly  Reserve  por  Bdaisb  SrAZBMxm'  „   uq 

34.  Monthly  Revendb  Statkmxnt   151 

35.  MoHTHur  STAnomrr  op  Cmm  Tbuibaoimihs   152 

SUMMARY  BEPOBTS 

38.       SmOfABT  COHBQUDAnD  BaLANGB  ShBT    155 

87.     Gbobal  AfXXMmr  Balakgb  Shebt,  QpnAXiON  Account  and  Investment  of 

™  ^  —   156-157 

38.     CAntAit  AooooMT  3ja»UKM  Shbbt  158-159 

89.     SncsAi*  AMD  TBoanr  ^ooomrr  Balancb  Smmr  16fK-161 

49.     OoHPAMkiivB  Foil©  Balaitcb  SnBR__  168-163 


TABLE  OF  fOBMS 


xirii 


BUDGET  FORMS 

form  no.  page 

41.  No.  1 — Recapitulations — General  and  Loan  Funds   170-171 

42.  No.  2 — Direct  Expense  and  Miscellaneous  „  „_   172-173 

43.  No.  3 — Repairs  and  Net  Stores  Balances    174-175 

44.  No.  4 — Replacements  and  Property  Acquisitions  17G-177 

45.  No.  5 — Salary  Supporting  Schedule    178-179 

46.  No.  6 — Department  op  Supplies — Recapitulations  General  and  Loan 

Funds    180-181 

47.  No.  7— Dbpabtment  of  Supplibs— Direct  Cost  op  Service  and  Net  Stores   182-183 

48.  No.  8 — Department  op  Supplies — Repairs,  Replacements  and  1*roperty  Ac- 

QUISRiONS   184-185 

49.  Na  9— Spbcial  and  Tbust  Funds   186 

INVENTORY  FORMS 

50.  No.  1 — Inventory  op  Land,  Structures  and  Other  Improvements   195 

51.  No.  2 — Inventory  OF  Equipment  (Including  Livestock)   195 

52.  No.  3— Record  of  Transfer  op  Equipment  (Including  Livestock)   196 

53.  No.  4 — ^Record  op  Tbanspee  op  Stores   197 


NOTES  FOB  FOBMS 

In  stating  the  aiies  of  the  forms  it  is  understood  that  the  binding  edge  of  the  form  is  the 
first  suse  nuntiened. 

In  haying  f<nni8  designed  f or  lue  in  the  typewriter  conuderation  should  be  given  to  siie 
of  the  earriage  of  tiie  machine  and  the  prop^  margins  provided  on  tiie  forms  to  suit. 


MANUAL  OF  ACCOUNTING,  REPORTING  AND 

BUSINESS  PROCEDURE 


CHAF>TER  I 

aBNERAL  DESCRIPTION  OP  ASSET  AND  UABILirT,  BBV1NUI8  AOCBUSD  AND 
EZPXNSES  INCURRED  AND  FUND  SYSTEM  OP  AGOOUllTDrO  AND  SBPOKT 
INO  AND  DXFINmONS  OP  MODIBN  ACmUHTm 

Th«  porpoae  of  th«  aawt  and  liability,  revenues  accrued,  expenses  incurred  and  fund  syg- 
tern  of  municipal  acoounting  and  feporting  is  to  enable  the  ocntroUer  and  other  executives 
regularly  and  promptly  to  obtain  the  information  needed  for  flie  effeetiTe  perCmanoe  of  their 
duties.  It  simplifies  administrative  methods  and  procedure  by  pladng  the  aeooimti  and  imrta 
ot  each  department  and  bureau  on  a  nnifom  basis.  The  records  required  eonaist  of  six  daMes. 
as  follows:  • 

1.  Files  of  documents  containing  the  original  ovideiue  of  each  transactieo. 

2.  Befpstera  and  aehedoles  for  each  class  of  documents. 

8.  Detail  ledfen  fbr  keeping  eadi  general  daas  of  accounts. 

4.  General  ledger  eontahung  summary  aeeonnta. 

5.  Detail  reports-schedules  of  balances  and  totals— from  detail  ledgers. 

6.  Summary  reportfr-balance  sheets  and  operation  aeeoonti-taken  from  the  general 

ledger. 

The  accounts  and  reports  are  grouped  or  elassified  as  follows: 

1.  PnonovABY  AoGomiiB 

a.  General  aeeoiint-HRinettI  aawts  and  liabilities,  revenues  and  expenses. 

b.  Capital  account— the  nmnieqMl  plant  and  leog  term  ddbt 

e.  Special  and  trust  actfounts-assets  set  aaide  and  Uabilitiee  inenrred  for  speeial 
purposes  and  for  benefieiaries. 

2.  Fund  AooouMTB 

».  General  fondr-^piopriationa  of  general  funds  and  resources  available  to  meet 
them. 

b.  Loan  funds— funding  provisions  financed  by  borrowing: 
e.  Spedal  and  tnist  fund»--«peeial  and  trost  M>propriatiflni  and 
GENERAL  BfBTHOD  OF  OPERATION 
whelW  of  operating  the  system  is  the  same  for  each  department  and  bureau, 

^""^  ^^-"-ts  as  kept  by  each  of 
the  op««tmg  depwtment.  and  boreaua  Am  in  summary  form  as  well  as  in  detail  analysis- 

1.  The  pwpri^  rdatiaB»-4h«t  is  the  assets,  tiie  liabilities  and  reserves,  and  the 

°«t  current  assets  as  well  M  net  investment  of  flie  eiiyj 

2.  The  operating  resulte-that  is  the  revenue.  ^  incurred  and  the 

excess  of  the  one  over  the  other;  and  ^  ««*  uxe 

3.  The  funding  relations-that  is  the  authorizations  to  incur  liafattitiea  and  soend 

money  and  the  character  and  condition  of  the  funded  reeonrest  a^iilaliteto 
meet  t"ewi 


t 


The  proprietary  relations  and  the  operation  accounts  of  the  city  are  substantially  the  same 
as  the  similar  accounts  which  are  found  in  private  business  accounting. 

The  fond  aeeoonts  are  peculiar  to  municipal  accounting,  although  they  are  coming  to  be 
adopted  by  private  eorpantmML  TImj  axe  segregated  and  kept  in  a  dktiiiet  group  of  aeoonnta 
Utnm  «f  tte  ■iinwwty  ef  Aonteir  MfMuratety  tnm  fbt  aawli  and  liabilitiea  the  anthoriaatioiia 
to  incur  liabilities  (appropriations)  and  cartun  contingent  liabilitieB — whidi'are  incurred  as 
a  leault  of  the  authorizations,  viz.:  Contracts  entered  into  and  open  market  orders  issued.  An 
appropriation  is  not  only  an  authorization  to  the  treasurer  to  disburse  and  an  authorization  to 
the  department  head  to  "draw,"  but  it  is  also  an  authorization  to  incur  liabilities  for  the 
specific  purpose  of  the  appropriation.  Unless  the  contracts  entered  into  and  the  open  market 
ordera  iaraed  are  charged  against  the  unencumbered  balance  of  appropriations,  it  is  impossible 
to  immUta  Hm  aoMMUit  of  appropriationa  free  front  eoeombrances,  or  nnenenmbeted.  It  will 
he  noted  ttal  profriateiy  aeeonito  are  not  affected  hj  theee  tiaaaaetifliia  and  wOl  not  be  until 
Urn  liabilitiea  heeome  actual  in  nature  by  the  reet^  of  goods  or  services. 

In  the  general  ledger  of  a  department  or  bureau  the  balancing  fund  account  on  the  debit 
side  to  the  fund  accounts  above  discussed  is  "budget  allowance"  account  The  balance  of  this 
account  represents  the  unexpended  balances  of  appropriations. 

The  accounts  of  the  department  of  supplies,  as  the  city's  purchasing  agent,  are  some- 
what dMhwnl  fnm  Hmt  ef  tiie  operating  departmento  and  hnreana.  They  deal  very 
laii4f  ivifli  nnwiWilBil  halamwia  of  approptiatiena  for  wajppUm  fog  all  d^MOtmento;  and  with 
•MtHMli^  epen  wmtktit  otdtn,  mA  etter  anomhianoes  againet  them.  Thigr  have  little 
or  nothing  to  do  propraetaiy  accounts,  eseapt  as  dealing  with  ite  own  assets,  its  own  lia- 
bilities and  reserves,  revenues  accrued  and  expenses  incurred,  the  same  as  other  departments. 

The  principal  features  of  the  asset  and  liability,  revenues  accrued,  expenses  incurred  and 
fund  floratem  of  accounting  and  reporting  are: 

1.  PMnfiWtT  Bm  or  Bach  TmunMomm 

Baek  ilniimnMit  wiat  eortain  audi  inframation  and  nraat  heir  each  agnatorea  and  vetiA- 
m^Stm  m  to  Mki  it  am  engtoal  mtwf  and  tiie  beat  evidinee  whieh  mu^  he  prodaeed  to  prove 
^Mt  what  each  transaction  was,  and  defin^aly  to  keate  peiaeiial  nqponibiifiitj  ior  eaiA  atep  in 
tte  transaction  from  ite  beginning  to  its  consummation. 

£aeh  fik  of  oiiginal  Jaiwiti  aaartitntei  a  eoa^lefe  xeeord  of  all  treniartioni  of  the  elaai. 

Tvro  Mmtmm  IIabb  moii  Bagh  Docktmbi* 

As  a  means  of  pnteeting  the  city  against  loss  of  original  evidence,  and  for  the  purpose  of 
BiMPiiH  dl  aeeBiinliiifl  requiremeBl^  not  lev  ^aa  two  entrieB  are  made  in  the  hooka  of 
foaard  Hmn  aMk  AwnawL  Tke  fint  entey  ia  made  fran  the  original  doenmant  <» 
eehedole  of  doeomente  in  a  register  which  serves  as  a  numerical  index  to  the  ordinal  files,  as 
wdl  as  a  aeeondaiy  record  of  all  the  essential  facts  contained  on  the  original  document  Being 
classified  according  to  classes  of  documents,  each  register  also  serves  the  same  accounting 
purpose  as  a  journal  or  other  book  of  original  entry  by  means  of  which  detail  ledger  postings 
may  be  proved.  The  second  entry  is  made  from  the  original  document  which  has  been 
registered,  or  from  a  copy  or  schedule  tiMieof,  in  a  detail  or  subsidiary  ledger  account. 

BaKh  Urn  wiiatraiimi  and  tte  detail  ledger  entrj  tiwrelij  heeome  original  entriea  of  tte 
inlanaliM  oMteiMd  in  a  dewminit,  and  aa  tkeae  entriea  an  made  independenfij,  there  to 
no  chanee  for  coining  an  error  in  registration  or  posting  from  one  book  to  another. 

In  case  there  is  more  than  one  detail  ledger  affected  by  the  transaction,  aa  maqjr  entriei  are 
made  as  there  are  different  detail  or  subsidiary  ledger  accounts  affected. 

For  example,  an  open  market  order  is  entered  as  an  encumbrance  against  a  specified  ac- 
count in  the  appropriation  ledger  and  in  a  specified  account  under  the  name  of  the  vendor  in 
tte  daimant'a  ledger;  a  eontiaet  order  ia  entered  againat  a  qteeified  aeeoont  under  the  name 


CMMaL  uwuau  imr  or  AooofutmnQ  system 


S 


of  the  contractor  in  the  contract  ledger  but  not  in  the  appropriation  ledger  for  the  reaaon 
that  the  encumbrance  is  set  up  from  the  original  contract  at  the        of  ite  eaueation  and  not 

from  the  order,  as  is  the  case  with  open  market  orders. 

3.  GoNTBOL  Over  the  Accuracy  op  Aooounts  and  BnpcMnB 

The  totaling  of  the  registers  and  the  posting  of  the  totala  to  a  general  ledgw  thzongh  tiie 

medium  of  a  general  journal,  are  to  be  done  at  the  end  of  each  month,  or  as  often  aa  maj  be 
found  desirable  to  prove  the  accuracy  of  postings  to  the  detail  or  mhaidiary  ledgeia.  The 
general  ledger  accounts,  therefore,  serve  a  double  purpose: 

a.  They  furnish  a  complete  summary  of  all  transactions  for  the  period; 

b.  The  trial  balance  of  the  general  ledger  gives  to  administrative  and  controlling 

oOeera  halaneea  or  totala  to  which  the  accuracy  of  all  the  schedules  of  balances 
and  totala  of  tiie  aobridiarj  ledgers  may  be  proved. 

Cimtrol  over  the  accuracy  of  the  books  should  therefore  be  complete  with  respect  to  every 
detail  of  the  aeeoonta,  aa  wdl  aa  liie  mattiema^  aeenracy  of  every  item  contained  in  both  the 
summary  and  detailed  aeeoonte. 

4  Unomiiin'  op  TmuxMan  to  Similab  Acooura 

Tb»  required  forme  of  records  give  uniformity  of  treatment  to  similar  accounts  in  each 
<rf  the  departaMnte,  hmeaaa  and  oflleea  of  the  city.  The  documents  and  books  so  far  as  pr.ssible 
are  made  adf-ezplanatory,  the  fonns  and  eolnmna  aU  bearing  capti(ni8  and  instructions,  the 
purpose  of  which  is  to  identify  tile  fnna  and  to  give  eertainlj  to  tiie  proeediae  of  theoe  whoee 

duty  it  is  to  keep  them. 

The  only  part  of  this  system  which  requires  considerable  knovHedge  of  tu^w^fif^^  jg  ^ 
general  journal  and  the  general  ledger— the  instruments  by  means  of  which  control  over  the 
accuracy  and  completeness  of  detail  accounts  and  reports  is  secured.  While  of  necessity  the 
toeofy  of  ^ese  enmmaiy  accounts  must  be  technical  and  exacting  in  order  to  serve  as  an  iu- 
■tranent  of  p««ei<m  in  tiie  hands  of  tiie  central  controlling  officer  of  the  city,  no  doubt  or 
qoeetion  is  left  lor  tiie  hoiiliaeper,  aa  tiie  lAete  pnetiee  ia  diarted  and  eaeh  action  to  be  taken 
18  prescribed. 

The  classification  established  for  the  general  ledger  aeeoonte  haa  been  defined  after  earefol 

consideration  of  the  question:  What  is  the  most  summary  statement  of  facts  needed  by  oflioeie 
m  the  administration  of  the  city's  business?  In  establishing  the  classification  of  detail  ac- 
coun^tiie  Mtt  has  been  to  furnish  information  in  any  detail  which  may  be  deeired  about 
any  item  m  tiie  aommaiy  statements  of  account 

DBFINmONS  OP  MODERN  ACCOUNTING  TBBMB 

These  d<^tiona  are  hero  giT<m  tiiat  tiiero  may  be  no  doubt  aa  to  tiie  meaning  attached 
to  the  aeeoonting  terms  naed  in  this  manual. 

Accounts  PAYABLE-Unpaid  balanoes  due  creditoia  not  evidenced  by  notes,  bonds  or 
other  certificates  of  indebtedness.  ^ 

AcoouMiB  Bmnrnif  Claima  due  to  tito  ei^. 

ADJugnoNra-The  amount  added  to  or  tal^  &om  an  aeeoimi  to  affeet  a  leeoneilement 

Administration  ExpENSB-Bxpenses  inenrrod  tot  direetien  and  control,  tiie  coat  of  whieh 
ments    ^""^  ^^^^^  to  op«ti«i,  maintenance  or  the ae^nimtien 

purpt^'^''^"''''-^  authorization  to  incur  liahiUtiea  and  to  ei^  mmi^  for  a  apeeiiie 

nt  J:^J'^''l7^-  "^"""'^^  ^^""^  property  collectible  from  its  owner  to  defiray  tiie  coat 

Of  specified  pubhc  improvements  or  services  undertaken  in  tiie  intenat  of  tim  gmmH  pJZ 


i 


propwiy  «r  wtalth  of  the  eity,  which  is  made  the  subject  of  accounting  record. 

BMiANGB  Sheet— A  ftetemait  of  aawts  and  liahalities  contrasted  in  such  a  manner  as  to 
show  tlM  OEecai  of  the  <mw  mw  ^  other,  saeh  ezeeas  repreaenting  either  a  surplus  or  a 
deficit 

BuDOS  JkuUBmAKCM — An  appropriation  to  a  department  or  bureau. 

CiriTAL  AcoouNV— Consists  of  capital  is,  eaj^tal  liabilitieB  (see  dwfinitionB  of  theae 
tanaa),  aapital  iwanraa  and  capital  aaj^E^aa. 

Capital  Assets — Land,  structures,  non-structural  improvements,  equipment,  aeoonnlB  re- 
eeivaUe  to  be  »pidi«d  to  the  redaction  of  debt  and  the  unexpended  proceeda  of  loans  sold. 

Cafital  LuHLRna— Loi«  term  jadablaaiiaM  and  ote  UabOitiaB  aenrred  in  the  acqnisi- 
tioB  of  aaptal  amta. 

Cafital  OufftkYB—A  term  used  to  oofw  the  cost  of  aeqiiiinag  pxopwigr,  of  pagring  debt, 
aad  of  mnfum         «»»>^  ^wMth  in  ppogwaa  oat  of  wycaae  moigra. 
CaiBi  MwigrjahaaaMdewditlwilBiiwaindapuritericB. 

OoNnrcnr  LuaiiJin»— Obligs&MM  i»  aoanaeiiai  wilii  which  then  aie  aoaditiflaa  wMeh 
have  to  ha  fulfilled  hcforo  ^qr  beeoaia  actaal  liabiKtiwi.  . 

ttft  iu^^uiJUiita  mAanMditodlgrte4««rlMKt<rfeil7flOB- 
to  th«r  iBMiiiiilin  aBfinimlaliw  aaaowHi  to  lha  mpptoptiMllkiik  ladgen  of 


riilalii  AiMiwi  riiniwiij  <^  the  city  which  may  be  used  in  the  woih  of  operation  and 
maintenance,  or  fanda  to  meet  the  coat  timwtf ;  or  property  which  may  be  naed  to  neet  cnr- 


CuMBtWT  Tj^a— 1   rmiwiii  financial  obligations  incurred  in  the  cityVi  opeimtioii  and 
and  kaaa  made  hi  mitie^Mtioa  of  the  coUeetioa  of  rerennea. 

-The  aMi—la  ly  wkUk  apprcpriitoa  nd  etiMr  mriMaatea  to  iaeor 


   kaa  in  the  coat  Tafaie  of  property  and  eqoipmait  which  cannot  be  oflf- 

aet  by  repairs.  It  is  only  offset  by  the  acquisition  of  new  property  and  equipment  or  parts 
to  f^lace  the  wearing  out  or  obsolescence  of  the  old  property  and  eqmpment.  Depreciation  is 
figured  by  classes  of  property  and  not  by  individual  pieces.  For  the  method  of  figuring  de- 
preciation see  Chapter  XIII,  Inventories  and  Transfers  of  Property  and  Chapter  XV,  Rates  of 
Depreciation. 

Deficit — An  excess  of  liabilities  over  assets.   The  opposite  of  a  sorplos. 
Disbursements — Cash  expended  for  all  purposes  during  a  stated  period. 
Encumbrances — Amounts  represented  by  contracts  registered  and  open  market  orders 
iasaed  which  have  been  set  ande  from  appropriatkoa  to  meet  tiicae  liabilities  against  the  time 
whm  thqr  viU  become  donaiid  liaMKtiea. 

  .The  total  ecat  iaeiured  lor  earrent  «speaaea»  abfttemoita  of  revenue,  ac- 

of  jueyiily  or  oUmp  aMi  or  §m  HU  mMkm  of  Hdbffitiea  and  indudes  cash  w 


Bjdpknses — Cost  of  administration,  operatien,  reserve  for  repairs,  reserve  for  replacements 
(depreciation)  and  fixed  ehai^ea  ineuired  in  or  aeeraed  to  a  stated  period  irreq>eetive  of  the 
date  of  payment. 

Fixed  Charges — Amounts  that  are  recurrent  and  that  may  be  predotermincd,  arising  in 
most  cases  from  obligations  of  a  long  term  nature,  such  as  interest  on  loans  and  mortgages,  rent 
for  leased  property,  ground  rent,  insurance  and  taxes. 


General  Account — All  accounts  reflecting  the  (uirrent  financial  condition  of  the  city  and 
including  the  current  assets,  current  liabilities  (see  definitions  of  these  terms),  current  reserves, 
and  current  operation  accounts. 

General  Fund — The  estimate  of  revenue  receipts  and  the  cash  in  the  treasury  from  or- 
dinary revenue  sources,  less  outstanding  vouchers  audited. and  warrants  payable,  that  is  avail- 
able for  the  current  expenses  of  government,  the  payment  of  ddiit  and  the  acquisition  of  prop- 
tftiee. 

Inoomb— The  amount  of  funds  eolleetible  in  a  eertain  period. 

Inventory — ^An  itemissed  list  of  articles,  stores,  equipment  and  property  with  values. 

Investment  op  the  City — The  account  in  the  general  ledger  of  an  operating  department 
or  bureau  which  corresponds  to  the  sum  of  the  capital,  surplus  and  profit  and  loss  accounts  in 
private  bnaiiMaB.  l%e  balance  repreaente  tiie  exoem  of  assets  over  lialnlitiea,  or  tiie  equity  or 
investment  of  the  city  as  of  a  given  dato  in  ^t  d^rtaiait 

Imvoicb— A  stetement  of  account  rendered  by  a  person  who  has  furnished  supplies  or 
material  or  r^idered  service  to  the  city,  sodi  stetement  being  used  as  a  basis  of  settlement  of 
the  amount  due. 

Leabiuties— Financial  obligations  incurred  by  the  city. 

Loan  Funds — ^The  proceeds  from  the  sale  of  bonds  for  hmg  term  loam.  Temp<»«ry  loana 
are  carried  in  the  general  fund. 

Maintenakct  Expense— Expenses  incurred  for  the  care  and  upkeep  of  the  i^iysical  prop- 
erties and  equipment  as  distinct  from  operation.  It  includes  the  annual  reserve  for  repairs  and 
the  annual  reserve  for  depreciation.  These  annual  reserves  are  charged  to  maintenance  expense 
and  credited  to  their  respective  reserve  accounts.  Actual  expenditures  for  repairs  and  replace- 
mento  are  charged  to  these  reserve  accounts  respectively  instead  of  being  charged  direct  to 
maintenance  expoise.  By  this  method  tiie  eoet  of  maintoianee  is  equitebly  distributed  to  the 
current  expenses  of  each  year  regardless  of  tiw  year  in  which  the  repdn  or  replacemente  aie 
actually  made. 

Operation  ExPENsn— The  ordinary  running  expense  of  the  city  govmnment  imddait  to  tiie 
cost  of  conducting  the  current  services  performed  by  the  city. 

Kec AnrcLATiON — The  forecasting  or  bringing  together  of  details  of  like  character  into 

summaries. 

Receipts^AII  cash  coming  into  the  possession  of  the  city  in  a  steted  period  irr«q>ectiTe 

of  the  source. 

REcoNf  iLiATioN  STATEMENT— A  Statement  that  analyzes  and  sets  forth  in  detail  the  differ- 
ences between  two  accounts. 

Kepairs — Includes  all  expenditures  for  keeping  structures,  non-structural  improvements  and 
equipment  in  good  operating  condition  throughout  the  entire  period  of  the  estimated  life  of  any 
unit  thereof;  and  includes  also  expenditures  for  replacing  minor  parte  that  keep  property  in 
repair  only  during  the  estimated  life  tiiereof  and  do  not  lengths  ite  estimated  life. 

BsPLACBifENTs — ^lududcs  all  expenditures  for  replacing  or  renewing  the  whole  or  an  import- 
ant part  of  any  structure,  non-structural  improvement  or  equipment,  and  whiA  extendi  ite  use- 
ful life  beyond  the  average  term  of  life  of  properly  of  that  class. 

Reserve  fob  Depreciation — An  amount  obtained  by  chai^ng  "maintenance  expense*'  and 
crediting  "reserve  for  depreciation"  for  the  estitiiated  amount  of  depreciation  in  the  cost  value 
of  property  and  equipment  as  the  result  of  use  and  obsolesei^iee.  Expenditures  for  rejilaeements 
are  then  charged  to  the  reserve  for  depreciation  instead  of  being  eliarged  direct  to  maintenance 
expense  as  would  be  the  case  if  no  reserve  for  depreciation  were  set  up.  AVhere  the  amount  of 
depreciation  has  been  accurately  determined,  the  credit  balance  of  this  account  represents  the 


expenditures  to  be  made  in  the  future  on  account  of  past  depreciation.  See  also  the  definition 
for  depreciation  and  Chapter  XIII  on  Inventories  and  Transfers  of  Property. 

Reserve  fob  Contbacts — ^An  amount  set  aside  from  appropriation  balances  for  the  liquid- 
ation of  contracts. 

Reserve  for  Open  Market  Orders — An  amount  set  aside  firam  q^ropriation  balances  for 

the  liquidation  of  open  market  orders. 

Reserve  for  Repairs — An  amount  set  aside  by  charging  "maintenance  expense"  and  credit- 
ing "reserve  for  repairs"  for  the  estimated  amount  of  repairs  which  accrue  to  a  certain  period 
regardless  of  whether  the  repairs  to  property  are  made  in  that  period  or  not.  See  also  Chapter 
Xin  on  Lmntories  and  TnEBafers  of  Property. 

Bbvenue — The  increment  of  gain  applicable  or  apportionable  to  a  certain  period  as  acerii- 
ing  iB»  aad  Mkmging  to,  that  period  irrespective  of  Hw  pexiod  in  wUeh  it  beeoBMi  edleeiible 

SALimii  Ci— peiMiHwi  for  pwnnri  weniom  faed  upcB  •  wwiMj,  BMsUdy  or  yewly 

Bmcnm  Tiihhw  n>iikw  rcndned  «r  nsteritb  or  wapsSSm  tMufemd  itmm  mm  depttrt- 
»Mit  or  burwm  ti  moiOm  dtpwt— rt  or  bawn. 

BasMBm  Warn  Pi— Miwi  wt  Mide  Ij  ^«  otj  ta  tmen  lor  tto  aoMrtiwta  aad  re- 
diytti  of  tiio  ff>  iiirff  il  €f  fte  cHy'b  del>t 

tkmuuL  gjKD  Tman  Aeooum—A  statemeiit  of  tie  rawuees  Iwld  by  the  eily  in  trust  or  in 
ill  eqpadly  M  trartM  or  qM^K  «>Ponto  agnt»  togote 
InddMlOwmoi 

toouaiiiiDTRinFiiMDB--Tbe«tiasledreeeii>te  of  a  ipoeial  and  tmit  nstore  and  tlie 
wpccul  and  tmat  etA  In  liw  treiiniy  apffieaUe  to  w^pptopi^ai&m  tmemaia,  nd  fundi  avaHiUo 

BntjOn—Tlo  i—  of  aewii  oiwr  liahiHtlw  and  reeerrefc  In  tto  gawral  boota  of  tiw  dty 

(eify  ooBtroIler's  department)  the  surplus  conarts  ni  two  parts,  (1)  the  excess  of  eaah  over 
immediate  demands  (vouchers  audited  and  warrants  payable),  which  includes  the  amount 
which  must  be  held  available  to  cover  unexpended  appropriations  and  the  amount  which  is 
available  for  further  appropriation,  in  other  words,  the  "general  fund  surplus,"  and  (2)  the 
excess  of  other  assets  over  other  liabilities,  which  surplus  is  purely  of  a  proprietary  nature 
and  la  not  available  for  appropriation  as  waA.  It  oady  beeomes  sfaHabie  for  appropriation 
nlnn  tke  "olte  aMte"  an  eonverted  into  eadi. 

TIMAL  Balamcb— A  fist  In  two  paraDel  eofainuis  of  tbe  total  debits  and  total  eredits  of  esdi 
apoi  aeeoont  of  a  kdfer,  prepared  to  aseertsin  that  tbe  total  debits  eqoal  the  total  eredits  and 
need  as  a  basb  fmr  jMrqMiring  financial  statements.  A  trial  balance  need  only  contain  the  bal- 
ance of  each  open  account  of  a  ledger  if  the  financial  statements  to  be  prepared  do  not  require 
information  as  to  the  vdnme  of  transactions  affecting  eaeh  account  as  shown  by  the  total 
debits  and  total  credits. 

Unapplied  (Net  Cash)  Balance — The  amount  of  cash  in  the  treasury  applicable  to  appro- 
priation accounts,  less  audited  vouchers  and  warrants  outstanding  and  unpaid. 

Voucher — A  document  containing  a  statement  of  an  amount  due  by  the  city  and  accom- 
panied by,  or  having  attached,  the  necessary  evidence  to  prove  the  justice  of  the  claim  and  con- 
taining the  approval  of  such  oflBcers  of  the  city  as  may  be  required  to  pass  upon  the  evidence 
and  approve  the  claim  for  payment. 

Wages — Compensation  of  skilled  and  unskilled  employees  fixed  upon  a  per  diem  or  hourly 
basis. 


CHAPTER  II 


lammsmim  amd  m  or  ikmwmitb 

DocnifBffTS,  as  applied  to  munidpal  aeeonnting,  are  the  original  or  official  papera,  wliieb 
form  tbe  basis,  proof  or  support  of  a  thianeial  teansaetiom  between  a  dqpartsMnt  of  tba  eity  and 
another  party,  arising  from  an  obligation  of  the  one  towards  the  otihor.  Doeoments  contain  all 

information  pertaining  to  the  transaction  and  thoy  also  include  records  within  a  department 
having  to  do  with  the  handling  of  property,  stores  and  the  adjostmoit  of  aiWWti. 
By  general  classes,  the  documents  are  as  follows: 

1.  Requisitions 

(a)  Requisitions  on  storekeeper. 

(b)  Requisitions  on  central  oflfice  of  departraait  or  boreao. 

(c)  Requisitions  on  department  of  supplies. 

(d)  Requisitions  on  another  department  or  bureau. 

2.  Orders 

(a)  Contract  orders. 

(b)  Open  market  orders. 

3.  Invoices 

(a)  Regularly  rendered  invoices. 

(b)  Memorandum  invoices. 

(e)  Inter-departmental  invoices. 

(d)  Credit  invoices  or  credit  memoranda. 

4.  Expenditure  Vouchers 

(a)  Contract  vouchers. 

(b)  Open  market  order  vouchers. 

(e)  Payroll  and  misceUaneous  vouchers. 

5.  Revenue  and  Receipt  Documents 

(a)  Tax  and  water  bills. 

(b)  Rentals. 

(e)  Invoices  for  services  performed  by  the  city, 

(d)  Licenses,  fees  and  permits. 

6.  Advices  w  Voucheb  Adjitstmsnt 

1.  REQUISITIONS 

A  requisition  is  a  request  made  by  an  officer  or  employee  of  the  city  for  serviees,  supplies 
and  materials,  such  instrument  becoming  an  <^cial  document  when  duly  approved  by  an  an- 

lliorized  official. 

Requisitions  arc  of  four  classes,  as  follows: 

(a)  Requisitions  on  storekeeper. 

(b)  Beqainti<»DS  on  eratral  office  of  department  or  boreao. 
(e)  Beqaisiti<ms  on  department  of  sopplies. 

(d)  Beqoisitions  on  anothw  department  or  borean. 

(a)  Requisitions  on  Storekeeper 

The  form  used  for  "requisitions  on  storekeeper"  is  left  to  the  discretion  of  the  particular 
department  It  most,  however,  contain  soffieient  information  to  enable  the  accounting  division 


8 


Aim  mm  cm  mtjommm 


to  properly  classify  the  materials  issued,  and  be  of  a  distinctive  form  and  color.  Requi- 
rations  on  storekeeper  being  prepared  in  triplicate,  the  original  and  duplicate  are  forwarded 
to  the  ■tanfewper  tiiraai^  the  proper  cImwiibIii^  and  tlie  teiplicate  remains  as  a  permanent 
neofd  in  tlie  mmatg  oAee. 

"When  properly  approred,  tiie  orin^inal  and  dapUeate  reqniaitions  are  sent  to  the  store- 
keeper and  are  his  authority  to  make  deliveries  requested  thereon.  Deliveries  from  the  store- 
hoTise  should  always  be  accompanied  by  the  duplicate  requisition,  which  serves  the  purpose  of 
a  "delivery"  or  "shipping"  ticket  and  bears  the  receipt  of  the  person  to  whom  the  materials 
are  issued.  At  the  time  of  delivery  of  the  goods,  the  storekeeper  notes  the  fact  upon  the 
original  requisition  and  forwards  it  to  the  central  accounting  office  of  the  department  or 
hofMa.  Tk»  duplicate  requifd^n  he  letaiu  on  file  as  a  irtoiehoaae  zeeord. 

No  partieiilar  iMUMd  of  munberiag  th«  nqmaHem  <m  slenkieper  k  preseribed,  this 
ImNt  kll  to  tiM  diMNlieB  «t  tiM  daptttMBto. 

(b)  Requisitions  on  Central  Office  of  Department  ob  Bubeau 

"When  there  is  need  for  articles  not  kept  by  the  storekeeper,  or  when  the  storekeeper  re- 
quires articles  at  the  storehouse  or  when  services  are  required,  a  requisition  on  the  c?ntral 
office  of  the  department  or  bureau  should  be  prepared  in  duplicate;  the  original  requisition 
being  forwarded  to  the  central  office  of  the  department  or  bureau;  the  duplicate  being  re- 
.   tuMd  Igr  tta  requiaitiaMr. 

Upm  ttM  iMsipt  of  ilM  erigbial  reqoisilicB  in  the  eentral  oillee  of  the  department  or 
iNireau,  and  as  soon  as  the  necesinty  for  the  requisition  has  been  determined,  eithor  (1)  a 
requisition  is  made  upon  the  department  of  supplies  (c,  described  below)  or  (2)  an  order  is 
sent  to  a  vendor  by  the  eentral  office  of  the  department  or  bureau,  or  (3)  a  requisition  on 
another  department  or  bureau  (d,  described  below)  is  made,  according  to  the  manner  in  which 
the  articles  or  services  are  to  be  obtained. 

A  departmental  otder  for  the  purpose  of  filling  a  requiaition  on  central  oHee  sbovld  only 
be  isMMd  in  special  eases  wtm  ito  iesae  is  not  in  eenfliet  with  the  Aet  of  Anembly  of  April  4, 
1908,  P«  h,  35^  Mid  utae  thete  is  am  iiiiineiiMlwiieil  balanee  of  an  i^ropriatioii  arailahle  in 
tte  department  or  boreau  issning  it. 

The  forms  used  for  the  requisition  on  the  central  office  are  of  a  distinctive  form 
and  color,  but  should  follow  the  same  oreneral  lines  as  those  issued  upon  the  department  of 
supplies  (Form  No.  1).  Minor  changes  in  the  wording  and  which  do  not  change  the  essential 
character  of  the  requisitions  may  be  made  to  suit  the  requirements  of  the  particular  depart- 
mmL  The  Hom  emnMrated  omsl  be  totdligiUe  so  as  to  adndt  of  thdr  proper  daasifieatioii 
hgr  cIkimI^  of  expendltiEfe  and  by  fanetioii  or  aetivlly. 

(c)  Requisitions  on  Department  or  SuPFUMa,  {Fokm.  1) 

Act  of  Assembly  of  April  4,  1903,  P.  L.  154  provides  that  the  department  of  supplies  shall 
have  the  direction,  control  and  administration  of  the  purchase  and  supply  of  all  articles  of 
personal  property  required  in  the  conduct  of  the  business  of  the  city  and  that  all  departments 
of  the  city  shall  obtain  such  articles  by  requisition  upon  the  department  of  supplies.  By  vir- 
tue of  this  act  the  department  of  supplies  is  designated  the  purchasing  agency  for  the  City  of 
PhaaddpUiL 

Tke  nqaoMm  en  the  dqpartmeiit  <tf  si^plies  is  typewritten  ui  triplieate  by  means  of 
eaibon  paper;  as  many  additional  copies  may  be  made  as  individual  bureaus  may  require. 

Hie  office  or  station  requiring  the  material  makes  out  a  requisition  on  the  central  office  of 
a  department  or  bureau  (as  described  above)  and  transmits  it  to  the  chief  clerk,  who  makes  out 
a  requisition  cn  depnrtment  of  supplies.  After  approval  by  the  proper  officials,  the  original 
(Form  1)  is  sent  to  the  department  of  supplies.  The  yellow  sheet  (Form  lA)  goes  to  requisi- 
tioMr  to  aotiJSy  him  that  requisition  has  been  made  out.  The  pink  copy  (Form  IB)  is  retained 


niacyifiiDir  Mxm  vm  or  DOCDioBmi 


9 


in  the  central  offif-e  (chief  clerk)  of  the  department  or  bureau  and  tiled  numerically.  The  blue 
copy  (Form  IC)  is  also  retained  in  the  chief  clerk's  office  and  filed  in  the  cost  division  tickler 
by  stations  originating  the  requisition. 

Separate  requisitions  must  be  prepared  for  each  class  of  supplies  included  in  each  appro- 
priation item  to  the  department  of  Hqpp&es,  and  separate  requifliti<ms  tor  supplies  om  s^edule 
and  for  those  not  on  s^ednle. 

In  entering  or  listing  articles  leave  at  least  three-quarters  of  an  inch  between  eadi  entiy. 

In  all  eases  where  artides  have  been  sehedulized  by  the  departm^t  of  suppliei^  insert 
in  the  column  headed  "schedule"  the  class  and  item  number. 

In  the  column  for  ''description"  state  in  definite  terms  preeisdy  what  is  required,  t. 
make,  kind,  size,  or  patt^  of  the  article. 

The  cost  of  the  utMm  bgr  vm%  aad  is  total  is  aseertaaned  and  i^aeed  in  the  eoiumns  headed 

"Estimated  Cost." 

The  last  two  columns  are  reserved  for  notetions  by  the  department  of  supplies. 

In  case  a  requisition  form  is  spoiled  in  issuing,  it  should  be  canceled  by  marking  across 
the  face  the  word  "spoiled"  and  delivered  promptly  to  the  chief  clerk  and  by  him  forwar-dcd 
to  the  department  of  supplies;  this  will  keep  the  consecutive  series  of  requisition  numbers  in- 
tact. 

(d)  REQuismoNs  ON  Another  Depabtmbnt  ob  Bubeau 

When  the  occasion  arises  for  a  department  or  bureau  to  ask  that  work  be  done  for  it. 
or  ^t  supplies  and  materials  be  fumulMd  by  another  department  or  bureau,  a  requisition 
on  eentral  «Aee  k  made  mif  in  repdar  toxm  by  the  parson  reqmriBg  the  sendees 
or  tibe  material  and  smt  to  the  central  dBee  of  tiie  bnrean,  which  then  issues  en  the  other  d^ort- 
ment  or  bureau  from  this  requisition,  an  inter-departmental  or  inter-bureau  requisition  upon 
a  form  similar  to  that  used  for  the  requisition  on  the  department  of  suj^lies. 

2.  OHDBBS.   (Forms  2,  2A,  2B,  2C,  2D,  2E,  2F,  and  20.) 

As  heron  used  ordm  «e  of  two  Idnds,  namdy,  eontniet  «rden  and  opoi  market  orders, 
(a)  Contract  orders  will  be  understood  to  mean  the  requests  made  by  a  purchasing  agent  or 
othOT  person  authorized  to  request  the  delivery  of  supplies  and  materials  under  formally 
executed  contracts,  the  quality,  quantity  and  price  of  the  supplies  or  materials  being  gov- 
erned by  the  terms  of  the  contract  under  which  the  order  is  issued.  (b)  (>i)en  market 
orders,  as  used  in  this  relation,  will  be  understood  to  mean  all  requests  for  the  delivery  of 
supplies,  materials,  or  the  rendering  of  service  not  formally  contracted  for  by  the  city,  and 
which,  iQMm  aeeeptanee  and  delivery  by  the  person  reedving  the  same,  eonstitute  informal 
ecmtraola,  the  quantity,  quli^  and  price  being  determined  by  eorm^md^moe  and  otiiw  in- 
formal agreements  betwera  the  agents  of  the  city  and  the  emilraetor  or  Tendw  prior  to  deliirery, 
or  by  the  settlement  of  accounte  steted  after  delivery. 

The  two  kinds  of  ord^  and  the  e^es  tibereof  are  in  diffMoit  eolors.  The  several 
copies  are  used  as  follows: 

(1)   Original  Obder.    (Form  2)  to  be  attached  to  the  voucher  transmitted  to  the  contrullcr. 

This  copy  of  the  order  is  sent  to  the  contractor  or  vend  or  with  (2)  and  (3)  described  below 
(Forms  2A  and  2B),  and  is  returned  by  him  with  the  delivery  of  the  goods  in  case  it 
is  oontonplated  that  the  wder  shall  be  completed  by  a  single  delivery.  Being  the  original 
order,  an  exaet  et^y  of  whieh  is  kft  witii  the  eestraetor  or  vendor,  and  bong  ddiveied  by  the 
eontraetor  or  vmdor  or  by  his  afwt  to  Ibe  reeeiver  of  the  goods,  it  becomes,  when  property 


Ill 


certified  and  receipted,  the  best  evidence  obtainable  (a)  as  to  the  cliaracter  of  tlie  order  given, 
(h)  as  to  the  faet  of  delivery,  and  (e)  as  to  the  quantity  and  description  of  goods  for  which  claim 
may  be  entered  by  the  contractor  or  vendor  against  the  city. 

(2)  Oon  wom^tmMmmwt  Cam^uanrnmYmmmiJ^mMtk} 

TloB  tapy  k  far  tiM  im  of  tt»  eootiMlor  or  vwdor,  aad  k  kk  cnridMoe  of  Am  odhr  n- 

eeivad  tnm  tiw  citgr.  It  oirms  fuU  instraelions  to  the  contractor  or  vendor  as  to  the  depart- 
ment ordering,  the  place  to  whidi  the  delivery  is  to  be  made,  and  the  quantities,  prices  and  de- 
scription of  goods.  The  instructions  contained  on  the  order  are  (a)  that  the  number  of  the  order 
(and  contract,  if  a  contract  order)  is  to  be  indicated  on  invoices  and  (b)  that  invoices  in 
triplicate  form  most  accompany  each  delivery  of  goods,  or  the  goods  will  not  be  received. 

(8).  AmmamMomamf  wr  Cmmmm  c»  fi  Piiwi  cr  0—  (Pdmi  2B) 

Tbk  copy  is  letaiiMd  bj  the  eontraetor  or  Tcndor  to  the  dBee  iron  wUdi  it  wit  kmed  iw  an 
«iAitiii^it^nmt  of  aMb  neoipt  of  oite  and  tiw  date  on  widdi  ddiyery  of  the  aapplka  ordered 
iM(f  ho  oaqwelod.  Upon  Hi  return  tiua  copy  of  order  will  be  used  by  the  department's  in- 
spectors to  note  on  the  extended  sheet  the  particulars  of  inspection,  after  which  it  may  be 
attached  to  the  copy  of  invoices  and  other  papers  in  the  case  and  filed.  If  there  is  doubt  of 
the  prompt  return  of  this  copy  of  the  order  by  the  contractor  or  vendor  an  additional  copy  of  the 
Older  can  be  made  for  the  use  of  the  inspector  as  described  below  under  (8). 

(4)  CoN»etu»*8  Copt  (Fom  2C) 

This  copy  of  order  is  sent  to  the  department  of  eit7  contndler  aa  an  advioo  of  tiie 
ofder  kned  and  to  cnahk  the  eentrolkr  to  eotaUkii  tto  rcaema  and  fliieiimbnBMet  aet  up 
afrawt  m^ropriatka  aeeoonts  fmr  orden  knod. 

(5)  QiviOB  C!oPY  (Form  2D) 

Tkk  oof^  k  lotained  in  the  ianing  ofltoe  to  eataWiih  theniii  a  tamgAebb  file  of  all  orders 

(6)  Copt  op  AcncB  to  Oowmuumi  ob  ttaomm  or  Qocm  {Woam  SB) 

This  copy  is  to  inform  the  originator  of  the  requisition  on  the  pnrehaong  agent  or  order  derl; 
that  the  goods  have  been  oidmd;  to  notii^  him  aa  to  1b«  date  of  tto  order  and  tiM  ip^^ 

dnerqvtkn  of  tin  goodk 

This  copy  of  order  is  held  by  the  consignee  or  receiver  of  the  goods  until  order  is  completely 
filled  and  goods  delivered,  inspected  and  passed,  when  it  is  certified  and  approved  and  transmit- 
ted to  the  department  of  supplies,  if  the  supplies  ordered  were  purchased  through  that  depart- 
niont,  with  the  original  and  duplicate  invoices,  the  original  order  and  the  schedule  of  invoices. 
I  f  the  goods  were  purchased  direct  or  independently  of  the  department  of  supplies  by  oOier  do- 
partmenta  (ht  oOooi  fbm  Ok  copy  of  otder  k  ntsnod  for  permaiMBt  Ilk  ki  tiioie  deparlBMnte 

The  haek  part  of  ^  eopf  of  advice  to  consignee  or  recdyer  of  the  gooda  provides  for  ac- 
ooonting  for  More  than  one  delivery  of  the  goods  by  recording  each  delivery  as  it  is  made  and 
enables  tho  upj^owtX  of  the  front  of  Form  2£  only  after  all  the  goods  ordered  have  been  re- 
eeivod> 

( 7 )  Consignee 's  Office  Copt  (  Form  2F  ) 

This  copy  of  order,  when  issued  by  the  department  of  supplies,  is  retained  in  the 
central  or  accounting  ofiBee  of  the  department  or  bnrean  that  roeehred  the  goods  as  a  rooovd 
of  goods  oidNvd  thnoi^  the  deparfanont  of  tappUea.  Ww  waA  departOMBto  or  hantai  thk 


mumummi  axd  mm  or  ooaraeniiB 


U 


copy  may,  upon  ite  receipt  from  the  department  of  sapplies,  be  registered  in  a  memorandnm 
register  of  orders-Hwparate  from  the  regktar  of  orders  (Form  7)  herein  deserihed— to  estaUidi 
the  enenmbraneea  against  department  of  anpplies  appropriationi^  memorandnm  tfbeonnte  of  iriddi 
are  hepi  by  each  departmoit  or  boreau.  In  the  event,  howerer,  that  a  department  may 
wish  to  set  up  the  encumbrance  against  the  memorandum  appropriations  from  the  requisition 
en  the  department  of  supplies  rather  than  from  the  copy  of  order  received  from  the  latter 
department,  the  copy  of  order  may  be  filed  numerically,  thus  making  a  serial  record,  or  it 
may  be  placed  in  a  temporary  file  and,  when  invoices  are  received,  taken  from  the  original 
file  and  attached  to  the  copies  of  the  requisition  and  invoice  retained  by  the  departmoit 

(8)  IimoiOB's  Oman  Oon  (Fobm  2G) 

Thk  eopy  k  sent  to  the  inqieetor's  office,  department  of  sapplies.  By  thk  copy  the  in- 
speeton  axe  informed  as  to  the  quality  and  quantity  of  the  goods  ordered,  the  point  of  de- 
livery and  the  date  npon  which  the  delivery  is  to  be  made.  When  the  goods  have  been  found 
to  meet  the  requirements  of  the  orders,  the  consignee  or  receiver  of  goods  is  notified,  the  eopy 
then  becomes  the  permanent  record  of  the  inspector's  office.  This  copy  is  required  only  wlicii 
order  is  issued  by  department  of  supplioj.  The  forms  used  and  the  method  and  procedure  em- 
ployed in  issuing  orders  direct  to  the  contractor  or  voidor  by  the  several  departmrato  or 
boreaos  should  bo  sabstantially  the  same  aa  deseribed  abofo. 

.3.  INVOICES 

In  addition  to  the  classification  of  invoices  which  follows,  it  shonld  be  noted  lliat  inTmees 
in  the  city  departmente  and  boreans  are  of  eithw  of  two  goieral  dasses;  namdy,  (1)  dermri- 
m«»M  mvoieu  for  goods  or  swviees  pnrdiaaed  hy  a  department  or  bnrean  npon  ite  own  order, 
and  (2)  "mppKet"  mwnees  for  goods  porduMed  npon  order  of  tiie  departmrat  of  sapplies  as 
the  porehasing  agent  of  tiie  eitgr. 

(a)  Regularly  Rendered  Invoices — An  invoice  is  a  statement  of  account  rendered  by  a 
person  who  has  famished  sapplies  or  material,  or  who  has  performed  serviee  for  tiie  eity  not  as  a 
regnlar  employee,  saeh  stetranent  of  aeoonnt  being  nsed  as  a  bask  for  Hie  setllement  of  daims 
for  goods  so  famished  or  sorviees  so  performed.  Bxeept  under  conditions  described  below  on- 
der  the  heading  "memorandum  invoices,"  invoices  must  be  rendered  to  the  city  at  the  time  sup- 
plies and  materials  are  delivered,  or  when  services  have  been  performed.  Invoices  for  goods 
ordered  by  the  department  of  supplies  for  the  other  departments  and  bureaus  must  be  delivered 
with  the  goods  to  the  department  or  bureau  for  which  the  goods  were  purchased. 

Invoices  in  triplicate  are  required  for  all  purchases  by  the  departe^nt  of  sapfdies 
for  oilier  departmente  and  boreans;  and  invoiees  in  dmpUe^e  for  all  pardiases  by  depart- 
mente diieei  If  an  extra  eopy  of  an  invdee  is  needed  by  any  department  or  boreaa,  there 
k  no  oifajeetion  to  ite  being  required  by  the  department  ordering  the  goods.  Any  goods  de- 
livered nnder  the  circumstances  above  described,  without  triplicate  or  duplicate  invoices,  as 
ease  may  be,  will  be  held  (if  at  all)  at  the  contractor's  or  vendor's  risk.  They  will  not  be  used 
or  reeetved  into  stock  until  invoices  in  triplicate  are  furnished,  except  as  noted  under  b  (below). 

(b)  UEMKMMxnmu  Invchgbb  are  to  be  used  under  the  following  conditions:  If  at  any 
time  it  may  be  necessary  to  use  goods  which  have  been  deliTered  witiiont  invoices  in  tripli- 
cate, the  perscm  receiving  the  goods  must  make  out  meoHMrandmn  mvoiees  and  state  tiiereoi* 

the  emergency  which  caused  such  action  to  be  taken. 

Memorandum  invoices  will  be  treated  in  the  same  manner  as  vendor's  invoices  until  the 
vendor's  invoices  shall  have  been  received,  when  the  copies  of  the  vendor's  invoices  will  be 
cheeked  to  the  corresponding  copies  of  the  memorandnm  invoices  and  filed  therewith  as  a 
part  of  the  record. 


Delivery  slips  in  lieu  of  triplicate  invoices  are  to  be  delivered  with  the  goods  when  mer- 
chandise is  delivered  under  the  following  conditions: 

(1)  When  it  is  eontoni plated  that  more  than  one  delivery  is  to  be  made  on  aecount  of  a 

formal  or  an  informal  contract  which  does  not  require  that  orders  be  issued 
against  it; 

(2)  When  it  is  contemplated  that  mort  than  one  delivery  is  to  be  made  on  a  single  order 

issued  against  a  formal  contract; 

(3)  When  it  is  contemplated  that  more  than  one  delivery  is  to  be  made  on  a  single  open 

market  order. 

The  receiver  of  the  goods  will  note  the  particulars  of  each  delivery  on  the  back  of  the 
'  copy  of  advice  to  consignee"  (Form  2E),  and  when  the  final  delivery  is  made  with  the 
eopies  of  invoice  and  origiaal  older  Mcompanying  it,  he  wffl  eo^  m  Hw  huA  of  iib»  oiigimt 
ovte  Ike  pmMm  of  mA  d^ery  wkUk  W  k»  pm^ouly  i»tod  m  ^  *'ef^  of  adviee 
to  mmIcmcl"  WhcMvor  fsoodi  an  ddmod  vader  fhe  mamitBaiom  above  deieribed  it  k 
eoateiplatod  lluit  the  vendor  shall  leave  with  the  receiver  a  ddivery  dip.  In  ease  the  vMidor 
does  not  leave  a  delivery  slip  with  the  goods  the  receiver  will  provide  a  memorandum  for  the 
deliveryman  to  sign  as  evidence  of  the  quantity  of  each  article  delivered.  These  deliverv 
slips,  whether  on  the  vendor's  or  receiver's  forms,  will  be  kept  on  file  by  the  receiver  of  goods 
until  the  final  delivery  upon  an  order  is  received,  when  they  will  be  attached  to  the  original 
copy  of  the  order  (Form  2)  and  forwarded,  together  with  the  "copy  of  advice  to  eooagnee" 
and  tiM  eofoeo  of  the  invoieeB  (approved  aa  to  quantity  and  quality),  to  the  central  oiBee  of 
tka  nevrer  of  the  goods.  In  ease  of  ordors  not  completed  at  the  end  of  the  month,  the  re- 
cdvii^;  d«*  will  list  the  receipted  delivery  slips  on  a  separate  memorandum  for  each  uncom- 
pleted order  and  send  them  to  the  central  office  of  the  department  or  bureau  for  entry  in  the 
register  and  schedule  of  invoices  in  the  month  in  which  the  goods  were  received.  They  will 
be  given  an  invoice  number,  which  number  will  also  be  placed  on  the  invoice  when  it  comes 
through  with  the  final  delivery  of  the  goods.  This  is  done  that  the  delivery  slips  may  be 
identified  <hi  the  register  and  sehedole  of  invoieeo  with  the  ronainder  of  the  invoiee  that  is 
iitiilarfiil  m  a  saJbaegnent  wmmA, 

To  tht  end  ttttt  tiM  oeMtraeler  or  veadsr  mtgr  elearly  understand  how  he  shall  render 
invoices  in  the  cases  described  above,  tbe  department  of  supplies  (or  other  office  issuing 
orders)  will  stamp  the  following  notation  on  the  contractor's  or  vendor's  copy  of  the  order: 
''Delivery  slip  must  accompany  each  delivery  of  goods,  and  with  the  final  delivery,  in- 
voices in  triplicate  covering  all  deliveries  upon  the  order  must  be  sent  to  the  department  or 
bureau  receiving  the  goods."  The  same  procedure  must  be  followed  in  rendering  invoices  cov- 
ering partial  deliveries  as  has  heaa.  outlined  above  under  the  heading  *''Begularly  rendered 
mmem."  That  ii^  ttcy  must  in  all  eassa  tmompmay  the  final  delivery  of  goocb  to  the  con- 
Bgrr,  and  upon  apf^raval  of  the  goods  as  to  quantity  and  quality  by  the  proper  person,  be 
forwarded  to  the  central  office  of  the  department  or  bureau  for  entry  upon  the  register  and 
schedule  of  invoices  (see  Chapter  VI).  If  the  goods  have  been  ordered  by  the  department  of 
supplies,  however,  the  "supplies  invoices"  are  later  entered  upon  the  register  and  schedule 
of  invoices  sent  to  the  department  of  supplies,  preparatory  to  being  forwarded  to  that  de- 
partment. 

It  slMNild  he  bone  in  n^nd,  hawtm,  tint  tlda  proeodnie  £sr  itivvieea  is  e&mfimed  $Mif  to 
tlMBe  cttoplioMd  easeo  wtoe  H  May  be  iiuuiisBiffy  to  deliver  goods  oidMed  without  invdess 
in  triidieate  aeeompanying  the  ddivety. 

If  it  is  found  that  there  are  any  conditions  in  connection  with  the  delivery  of  goods  and 
tbe  rendering  of  invoices  that  are  not  provided  for  by  the  foregoing  procedure,  rules  cover- 
ing the  same,  in  conformity  with  the  general  method  of  operation  herein  described,  will 
be  formulated  as  they  arise. 


aito  mm  op  iiijihimhii 


Wherever  in  the  procedure  outlined  above  the  department  of  supplies  is  named,  the  same 
procedure  with  slight  modifications  to  suit  local  conditions  is  to  be  fc^owed  hy  all  ottar  de- 
partments and  offices.  The  department  of  supplies  is  named  i^eeifieaUy  beeanas  that  dspart- 
mmi  is  the  purchasing  department  or  agent  for  aU  oi^  departawnts,  bnreaos  and  ottees. 

(c)  Inter-Departmental  Invoices — An  inter  departmental  invoice  is  an  invoice  rendered 
by  one  department  or  bureau  to  another  for  services  rendered  or  materials,  supplies  or  equip- 
ment .delivered,  or  for  the  tranafer  of  custodianship  of  land,  structures  and  non-structural 
InqiiovenMitla.  In  &e  eaae  of  inter-departmental  tranafer  all  8erviee%  materials  or  property 
are  billed  at  cost  value. 

In  the  case  of  services  the  journal  entry  representing  the  cost  value  of  services  fur- 
nished another  department  or  bureau  is  charged  to  inter-departmental  ser\'ices,  etc., 
through  the  medium  of  the  register  of  invoices  and  payrolls.  Materials,  supplies  and  equip- 
ment purchased  for  another  department  or  bureau  where  such  fact  is  known  at  time  of  pur- 
chase is  similarly  charged  to  services  rendered  other  bureaus  through  the  medium  of  the 
register  of  invoices  and  payrolls. 

Ifaterials,  ropplies  and  equipment  issued  from  the  storehouse  of  a  department  or  bureau 
for  the  benefit  of  another  department  or  bureau  is  charged  to  serviees  rendered  other 
bureaus,  through  the  medium  of  the  monthly  report  of  stores  issued. 

Equipment  that  is  in  use  by  a  department  or  bureau  and  not  in  stores  at  the  time  of  its 
transfer  to  another  department  or  bureau,  and  land,  structures,  non-structural  improvements, 
accounts  receivable,  choses  in  action,  or  any  other  asset  whatsoever  not  mentioned  above,  which 
is  transferred  to  other  departments  or  bureaus,  is  registered  in  the  registw  of  serviees  midmd 
other  bureaus,  the  description  of  which  appears  in  a  suboequoiit  chapter. 

The  inter-departmental  invmees  describe  and  give  the  cost  value  of  flie  services  or  property 
tnuiafarred,  and  should  be  prepared  in  triplicate.  The  original  and  first  copy  (duplicate)  is  sent 
to  the  receiving  departments  with  the  goods.  The  second  copy  (triplicate)  is  retained  by  the  de- 
partment furnishing  the  goods.  The  first  copy  is  receipted  by  the  department  receiving  the  goods 
and  returned  by  it  to  the  department  famishing  the  goods  as  evidence  that  the  goods  as  issued 
have  been  received. 

(d)  Credit  Invoices  or  Credit  Memoranda  are  issued  where  there  are  allowances  or 
reductions  made  on  an  invoice  in  favor  of  the  city,  usually  on  account  of  goods  returned  to 
the  vendor.  When  such  invoices  are  received,  they  are  entered  in  the  register  of  invoices 
in  red  ink  as  a  credit  If  an  invoice  has  been  vouchered  prior  to  the  goods  being  returned 
to  the  vmdor,  the  adjustment  would  be  made  in  the  voucher  register  iaataad  of  in  the  invoice 
register. 

Whenever  it  is  not  practicable  to  issue  orders  covering  petty  expenditures,  ^  invoioes  cov- 
ering sudi  expenditures  should  have  noted  oo  than  the  words  "No  order." 

4.  BXPENDITUBE  VOUCHERS 

Expenditure  vouchers  as  herein  used  are  documents  prepared  by  a  department  or  bureau,  con- 
taialng  a  statonwt  of  amounte  due  by  fhe  eity,  approved  by  tiie  prop^  head  of  tbe  depaitBMnt  or 
bureau,  aceompanied  by  the  evidence  of  the  propriety  and  justice  of  the  daima  and  certlied  to 

by  persons  having  direct  knowledge  thereof. 

There  are  three  classes  of  expenditure  vouchers,  namely,  those  chargeable  to  (1)  general 
fund  appropriations;  those  chargeable  to  (2)  loan  fund  appropriations,  and  those  chargeable 
to  (3)  special  and  trust  fund  appropriations.  Each  of  these  three  main  classes  of  expendi- 
ture vouchers  is  sub-divided  as  follows: 

(a)  Contract  vouchers  (Form  3)  printed  on  blue  paper. 

(b)  Open  market  vouchers  (Form  3A)  printed  on  yellow  paper. 

(c)  Payroll  and  miscellaneous  vouchers  (Form  313)  printed  on  white  paper. 


li 


The  first  named,  (a)  contract  voucher,  is  used  to  cover  payments  applying  to  duly  exe- 
«alii  aoBtiMli;  (b)  op«B  — pIbI  wwwIwm  eover  open  market  orders,  and  (c)  payroll  and 
■MIWMM  VHMlMn  evfur  aft  wtjnOa  wad  iiMicMal  ezpeiiMi  tot  nlddi  m  aotttiMft  kat 
becK  dMBlal  or  «p«n  MiM  avte  iMMd. 

The  aevwal  classes  of  vouchers  aie  9i  tiM  ■DM  aaa  cad  iotm,  aad  fomirik  fhe  iaiM  g«i> 
oral  information  to  the  city  controller. 

No  voucher  or  warrant  should  be  drawn  for  an  amount  less  than  one  dollar,  and  where  one 
voidor  has  several  bills  accruing  in  one  month  they  should  be  combined  and  one  warrant  drawn 
at  md  of  month. 

Appr<rral  of  all  daims  against  the  city  for  audit  and  payment  aUl  te  «■  cqpenditure 
latikM^  eertiflBd  ty  ^  head  af  dipartmit  in  whiA  flie  dmm  origaata.  OntiMOBliida 
af  the  ^Qwehw  (Forms  3, 3A  aad  SB),  the  d^aitmanla  entor  fkt  number  of  meher  and  war> 
rant,  estimate  number  if  a  contract  vowdiar,  and  open  mailBat  order  "yM^tr  if  an  open  maiicet 

voucher,  and  the  general  or  loan  fund  appropriation  item  numbers  and  amounts.  The  name  of 
the  payee,  the  nature  of  the  voucher  and  the  total  amount  thereof  are  also  shown  in  the  spaces 
provided  therefor.  Under  the  heading  "Character  of  expenditure"  and  "Amount"  is  entered 
the  distribution  of  the  voucher  amount  in  accordance  with  the  classification  of  expenditure  detail- 
ed IhiaiiMdiu.  Tlw  total  of  tte  amoont  eolBmn  is  fhe  total  amount  of  the  voucher  as  dia- 
tntetad.  Bfam  ia  paofided  lihewiae  for  the  £atrihution  of  the  TOBeher  bj  fnaetioB,  fur  the  ap- 
proval'al  the  imMihiir  by  the  bureau  chief  aad  the  director  oi  the  department  in  wMA  tiie 
voucher  emanated,  and  for  the  acknowledgment  of  the  receipt  of  the  warrant  by  the  payee. 
Particulars  of  the  claim  are  entered  on  the  inside  of  the  voucher  (Form  3C),  giving  the  item, 
date,  recapitulation  by  object  of  expenditure,  and,  if  there  are  several  items  chargeable  to  one 
account,  they  are  entered  in  the  column  headed  "amount."  The  total  of  the  items  is  extended  in 
the  last  column,  and  if  more  than  one  account  is  covered  by  the  voucher,  the  last  column  is  total- 
ed aad  thia  total  baee—  fhe  amenat  of  the  iroaeher. 

The  tmm  for  Ihe  puifrM  vaueker  ia  of  atandard  aiae  for  all  department^  hureaua,  eommia- 
aiona  aad  eAeea  of  the  eity.  The  size  ia  17''  x  14"  and  the  ruling  ia  uniform  for  all  roUa.  The 
mUag,  however,  may  be  varied  with  eonaent  of  ^e  departaNat  <tf  dfy  eoatroilar  to  aait  Umi 
rof  irammta  of  any  efiee.  It  containa  columns  as  foUowa: 

Cofanan  1— Wammt  No.; 

Cofauan  2— Appropriation  iton  No.; 

CofaoBB  ^Naaae  of  employee ; 

Gdnnm  5 — Time  worked; 

Gohumi  6 — Bate  of  pay ; 

Cotomn  7—- Amoont  earned; 

C<dunm  ft— Penaioa  fund ; 

Ckdumn  9 — Amount  payable; 

Column  10 — Function; 

Column  11 — Receipt  and  power  of  attorney; 

Column  12 — Remarks. 

The  hack  of  tiie  payro&  fona  wmtaina  tiie  same  printing  aa  the  payroll  and  miaedlaneooa 
TondMiB,  page  31,  mdadaig  ^GatrilMition  of  payrdl  by  charact^  of  o^enditure  aad  function. 

In  addition  there  are  shown  the  amount  deducted  due  the  municipal  pemnon  fimd  under  the 
Act  ol  AaaaaUy  of  May  20, 1915,  aad  the  net  amount  due  to  the  employeea. 


tmKmanm  ma  usa  or  Doomon 


IS 


5.  REVENUE  AND  RECEIPT  DOCUMENTS  as  herein  used  may  be  included  in  the  follow- 
ing four  main  classes: 

(a)  Tax  and  water  bills,  or  documents  executed  as  a  basis  for  accruals  of  future  ac- 

counts receivable; 

(b)  Rentals,  or  docinnonts  issued  as  statements  of  accounts  receivable  for  the  purpose  of 

making  collections; 

(c)  Invoices  for  services  performed  by  the  city,  or  documents  issued  coincident  with  the 

collection  of  cash; 

(d)  Licenses,  fees  and  permits,  or  documents  issued  as  evidence  of  sale  of  municipal 

credit 

6.  ADVICES  OF  YOUCHEB  ADJUSTMENT  (Fobm  4) 

When  an  adjustment  between  the  amount  of  a  warrant  and  the  amount  of  a  voucher, 
or  any  adjustment  in  the  amount  of  a  voucher,  is  necessary  in  the  division  of  audit  of  expen- 
ditures in  the  department  of  city  controller,  there  is  prepared  and  forwarded  to  tlic 
department  or  bureau  in  which  the  voucher  originated  an  advice  showin<r  tlie  date  and  num- 
ber of  the  warrant  and  voucher,  number  of  the  contract  (if  on  a  contract  voucher),  name  of 
the  claimant,  original  amount  of  the  daim,  amount  of  adjustment,  and  nature  of  adjustment. 
Thia  advice  aenrea  aa  a  baaia  for  s4iu8tmflnt  entriea  in  the  proper  departmental  or  horean 
reeorda,  for  the  adjurtmmt  of  the  yon^rar  and  the  drawing  of  a  new  warrant,  aad  aa  a  per- 
manent  record  in  the  files  of  the  department  or  bureau  concwaed. 

Duplicate  copies  of  the  advice  of  voucher  adjustment  are  sent  to  the  department  of 
supplies  for  changes  in  the  amount  of  a  warrant  and  voucher  prepared  by  that  department. 
The  duplicate  copy  upon  its  approval  is  sent  by  the  department  of  supplies  to  the  particu- 
lar department  or  bureau,  whose  accounts  are  affected  by  the  adjustment.  In  this  way  the 
city  oontrdler'a  accounts  are  k^t  in  constant  adjustment  with  tiie  accounts  of  the  oper- 
ating departments  and  bureaus  aad  the  department  of  supplies. 


REQUISITION  ON   DEPARTMENT  OF  SUPPLIES 

THE   DEPARTMENT  OF   PUBLIC  WORKS 

BUREAU  OF  WATER 

mwmjmm.  wmcM  ark  to 


BKUVSmO  TO 


I  HI 


'  CERTIFY  THAT  THE  SUPPLIES  MENTIONED  IN  THIS  REQUI- 
Mt  AMOLUTBLY  NECESSARY  FOR  USE  OF  THIS  BUREAU. 


pom  cHiiF  or  I 


REQUISmON  o    1  /"W^^/~i 

NuMam    9  xyjyjKJ 


DATS 

issuap 

Date 

Wanted 

CHARGE  APPROPRIA- 

TION ITBM  NO. 

Datb 


ASSISTANT  DIRECTOR 


ESTIMATED  COST 


DO  NOT  USt  TRESf  OUMB 


TOTA4. 


rs 


ACTUAL  SIZE  OF  THE  SEQUUmOS  OH  SBPABTMBVT  OV 

SUPPLIES  IS  SVii''  X  11". 


BUREAU   OF  WATER 

COST  01VI81ON-70I  CITY  HALL 


THE   DEPT  OF  SUPPLIES 

HAS  BEEN  REQUnrSO  TO  PURNISM  YOU  THK 
POUjOWIIM  as  mm  YOUR  RRQUmnON 


SCHEDULE 


CLASS 


ITEM 


Sr.'ST'"'*  S  1000 


Date 
Issued 


Datb 


REQUIRED 


UNIT 


DESCRIPTION 


ESTIMATED  COST 


THIS  COPY  IS  FOR  YOUR  INFORMATION 

MATERIAL  RECEIVED  RECEIPT  RETURNED  TO  COST  DIVISION 


DATK. 


OATL 


POBJC  lA  (YELLOW  PAPSB>)  XSB  ACTUAL  SIZE  OF  THE  BMVlineiOW  OV  BdVABnaDR  OV 

iUVFLIBS  IS  By,"  X  11". 

17 


MBQUiSITION  ON  DEPARTMENT  OP  SUPPUBS 

BUREAU  OF  WATER 

COST  0IVISION-70I  CITY  HAU.        .  . 


requisition 
Number 


SlOOO 


Date 

Issued 


Oats 
WANnm 


Cnarob  a 
tion  itkm  no. 


DATS  Su(T  TO  omrt  or  Suman 


CSTI MATED  COST 


I  UNIT 


TOTAL 


I 


NO. 


DATE 


J 

J 

s 


I 


DATK 


AMOUNT 


19  inn  lAj 


ACTUAL  SIZE  OF  THE  S^QUiaiTXO^  ON  SJiFABIMSNT  OV 


IS 


BUREAU   OF  WATER 

COST  01V1SION-701  CITY  HALL 


SSST"*"  S  1000 


datk 
issuco 


Datk 
Waniui 


Charge  Appropria- 
tion Item  No. 


Oatk  Sent  to  obpt  or 


SCHEDULE  H  REQUIRED 


CLASS 


ITEM 


DESCRIPTION 


■STIMATCO  COST 


N  WT  list  IttSf 


UNIT 


TOTAL 


OROn  NO. 


ENTERED  ON  STOCK  SHEET 

BBMIMttCaiinill 

*  1 

1 


WOBM  IC  (BLUE  FAFES)  THE  ACTUAL  SIZE  OP  THE  BJBQUISITION  ON  DEFABTMENT  OF 

UVWFUm  U  9%"  Z  11". 


19 


nonce  TO 


"fvS  0RI6INAL 


DEPARTMENT  OF  SUPPLIES 


ROOM  310-312,  CITY  HALL 

Philadelphia, 


Vail  afa  karaby  authoriaad  and  tf liaolad  ta 


to 


the  following  suppllaa. 


QUANTITY 

  t 


UNIT 


Place  Or««rNe.,  Requisition 
No.,  8elM««to  Mtf  Item  No., 
MM  af  PtINify  •«  aN  BtN« 


OROEB  18500 


REQ.  NO. 


OHMiaCTO 


APPRO.  ITEM 


AMOUNT 
OR  ESTIMATE 


oaRnT  wiac  «iia  aftioiOT  wdow  ■p^omw  n«w 

been  received  arid  that  the  quantity  and  quality 
tharaof  have  bean  verified  with  the  exceptions 


StfiMtMe 


Data  Received- 


THIS  SHEET  TO  BE  DELIVERED  BY  THE  CONTIIACTOII  WtTN  THE  GOODS.  OH  TNK  niwr  WUmAL 

DELIVERY  WHEN  DELIVERED  IN  INSTALLMENTS. 

INVOICES  IN  TRIPLICATE  MUST  ACCOMPANY  EACH  CONSIGNMENT. 


S  (WJUU 


20 


THE  SHEET  MARKED  "ORIGINAL"  MUST  BK  OCUVCMCO  WITH  THC  OOOM. OH TNC  VIMT 

WHEN  DELIVERED  IN  INSTALLMENTS. 
m  WOER  IS  TO  •  COVER  PELIVERY"  TNE  "OKMIML"  SHEET  WIU  BC 

THE  DELIVERY  WAS  MADE  AND  WIU  NOT  BE  SENT  TO  THE  CONTMCTOa. 
STRICT  COMPLIANCE  WITH  THESE  INSTRUCTIONS  WU.  nOUOat- 


CONTRACTOR'S  COPY 


DEPARTMENT  OF  SUPPUES 


for  the 


910.312,  ciTT  nmx. 
PMIadaipliiat 


Yau  ara  haratoy  authariaad  and  dirao<»d  ta  daliwar  ta 


tha  ftoilowing  suppliaa. 


Plaeo  Order  No.,  RoqwIoMlen 
No.,  Sohedul*  mn4  ttmm  No., 
PoiNt  Of  Ooliwofy     aU  Billo 


ORDER  1S500 


REQ.  NO. 


CHARGE  TO 


APPRO.  ITEM 


SCHEDULE 


CLASS 


ITEM 


QUANTITY 


UNIT 


OE8CRIPTION 


.  PmCE 
PER  UNIT 


tni8  copy  of  ordcr 
isto  k  ktained  ■¥  the 
comthactoh 


INVOICCS  IN  THIWJC<IT«  MUST  MOOMMUIV  KAON  COWIMIIIlliT  Oil  TNK  SOOBS  WIU.  NOT  BK 
BEGSIVCB 


MWi  S4  lEMOT  mam  wjomm^jom  MomM^  mamm  mmmamm  m«  n     x  ii^ 

21 


ACKNOWLEDGMeNT  BY  CONTMCTOR 
OF  RECEIPT  or  ORKII 


DEPARTMENT  OF  SUPPUES 


ROOM  310-312.  CITY  HALL 

PMMttlphia, 


QUANTITY  UNIT 


Place  Order  No.,  Requisition 


18500 


REQ.  Na 


TO 


ing  supplies.    ]   APPRO.  ITEM 


PRICE 
PER  unit! 


AMOUNT 
OR  ESTIMATE 


C8lO«MlW«  or  Contractor) 


TMC  DATE  OF  DELIVERY  OF  THE  GOODS  ORDIRCP  AND 
TO  THE  DEPARTMCNT  OF  SUPPUES 


O 


o 


DEPARTMENT  OF  SUPPUES 


ROOM  3io-9ia,  cmr  mmj. 
PhilMMphia. 


for  the 

SCHEDULE 


is  •nthorlaad  and  diractad  to  dalivar  to 


the  following  supplies. 


Place  Order  No..  Requisition 
No.,  Schedule  and  Item  No., 
Point  of  Delivery  on  all  Bills 


ORDER  18500 


REQ.  NO. 


CHARGE  TO 


APPRO.  ITEM 


CLAS^ 


ITEM 


QUANTITY 


UNIT 


PRICE 
PER  UNIT 


AMOUNT 

OR  ESTIMATE 


THIS  COPY  OF  ORDER  18  TO  K  SCNT  TO  THC 
DCMRTMCNT  OW  CITY  QONTROI.lJI[R  ON  THC  MY  THI 
ORDCR  IS  iSSUlD  TO  THE  COfiTIMCTOR 


DEPARTMENT  OF  SUPPLIES 


MMIM  310.312.  CITY  HMJL 


fbr  the 


SCHEDULE 


is  authorizod  and  directed  to  deliver  to 


the  MIowing  supplies. 


PtaM  Ortf«r  No.,  Requisition 
He^MlSlSlS  fiK  !t«m  Noj. 
f^M  ev  fiWNMvy  M  SN  ■ilto 


OROER 18500 


REQ.  NO. 


CHAMC  TO 


APPfia  ITEM 


rrcM 


OUMrrmr 


UNIT 


anCNNTION 


AMOUNT 

on  nmMATc 


OFFICE  COPY 


2i 


TO  THK  cotfiatm  on  BKCPygw  or  ooooa 

EXAtT  auAfrrrrics  rcccivcd  must  k  ccrtificd  om  this  shcct 


DEPARTMENT  OF  SUPPLIES 

ROOM  Mo-aia.  crrv  hau. 


Has  daltvaiwl  to 


Plao«  Order  No.,  R«guis:ti3n 
No.,  Schedule  and  Item  No., 


OROER  18500 


REQ.  NO. 


CHMWCTO 


tortha 


the  following  su 


APPRO.  ITEM 


SCHEDULE 


CLASS 


ITEM 


QUANTITY 


UMT 


PfilCE 
PER  UNIT 


AMOUNT 
OR  ESTIMATE 


I  certify  that  the  articles  above  specified  have 
been  received  and  that  the  quanti^  and  quality 
thereof  have  been  variflad  with  tiM  noaptiana 
noted  on  ttia  bade 


Sionad. 


For  Head  of  Bureau  or 


■V  •  w  M  MS  sr  UK  mmtMa  tn  recover  of  the  roods  ordered  umil  order  is  conpixraY  filled  and  goods  oeuvereu  imspccteo  and 

»  •  IS  81  CBRinUt  MS  APPSOyED  AWO  TMPt  IRMSailTCO  TO  THE  DEPARTMENT  OF  SUPPUES  WITH  APPROVED  BILLS  AND  '  ORIGINAL  •  SHEET  FOR 


I  IS  Si 


wamm  tm  cnuiow  rAnmy-JSBM  actual  mxm  of  tks  osdbkvobm  is  sy,"  z  ii". 

CN»  mmm  aaRteatiaB  tm  vat*  ».) 


25 


INSTRUCTIONS  TO  CONSIGNEE  OR  RECEIVER  OF  GOODS 


in  til*  •vwit  tlMt  all  or  th*  goods  iwnttoftod  on  tlio  other  side  are  not  delivered  on  the  same  date,  the 
consionee  of  the  Qoods  or  other  responsible  party  will  issue  a  Provisional  Receipt,  giving  full  particulars  of 
each  delivery,  and  will  also  mako  a  record*  in  the  space  below,  of  every  such  Provisional  Receipt  until  the 
order  is  completely  filled. 


PM>V1S40HU. 

OUANTITT 

MmCLES 

PROVISIONAL 
RECilPT 

DATE  nCCCIVCD 

OUAMTITY 

ARTICLES 

A 

■ft 

P 

m 

■ 

0 

e 

m 

o 

8 

E 

T 

F 

a 

V 

N 

w 

1 

X 

f 

K 

z 

L 

AA 

M 

N 

CC 

O 

DO 

Note  hereunder  all  differences  in  quantity,  quality,  size  or  price  of  goods  delivered  and  any  further 
remarka  which  it  la  deairod  to  bring  bolMO  tlio  notloo  of  the  Oipoolor  of  tlio  Departm^ 


CSignatura)- 


26 


DEPARTMENT  OF  SUPPLIES 

noon  a«0-312.  CITY  MAU. 

Plac«  Order  No.,  Requisrtion 
No.,  Schedule  and  Item  No., 
Point  of  0«liv«ry  on  all  Bills 

Phlladolplite, 

ORDER  18500 

•                                                                         Has  delivered  to 

REQ.  No. 

CHARQE  TO 

for  the                                                                     the  following  supplies. 

APPRO.  ITEM 

SCHEDULE 


CLASS    ^  ITEM 


ouMrrmr 


UMIT 


PRICE-  i  AMOUNT 
PER  UNIT       OR  ESTIMATE 


THIS  COPY  OF  ORDER  IS  TO  BE  RETAINED  BY  CONSIGNEE 

OR  RECEIVER  OF  GOODS 

«)BM  8F  (TBLLOW  PAPS&  WNTXD  ZH  SB9>-XSB  ACTUAL  SIZB  01  TMM  OMSm  lOBJK  X  11". 

27 


INSPECTOR'S  COPY 


DEPARTMENT  OF  SUPPLIES 


310-312.  CITY  HALL 

Philadelphia. 


The  following  supplies  have  been  ordered  fx  delli»ry  t» 


tiM  Mlowina  eupplies. 


OBBBI  18500 


PEQ.  NO. 


TO 


APPRa  ITEM 


SCHEDULE 


QUANTITY  UNIT 


PRICE 
Km  UWT 


AMOUNT 
OR  ESTIMATE 


28 


^ilMMIblBII  Ur  BArUVIRIUIIK 

SYM- 
BOL 

AiMMINT 

EXPENSE 

ADUINISTBATirtM 

ID 
1  1 

OPBRATIOM 

12 

13 

OTHFR  FXPFMSF 

14 

REPAIRS  ANO  R^LAC* 
MENTS 

REPAIPA 

20 
2  1 

REPLACEMENTS 

22 

STORFS 

SO 

WORK  IN  PROGRESS  

40 

PROPERTY  ACQUISITIONS 

LAND 

SO 
S  1 

STRUCTURES  AND  NON- 
STRUCTURAL IMPROVEMENTS 

52 

roiiiPurMT 

83 

ACCOUNTS  RECEIVABLE 

eo 

ABATEMENT  OF  REVENUE 
•CRVICE8  RENDERED  OTH  ER 
DEPARTMENTS 

■XPSNMC-OPCIIATION 

70 

SO 
8  1 

B»AIM 

82 

RKPLACmCNTS  - 

83 

flTMUCTURES 

84 

■OUIPMKNT 

85 

ALL  OTHER  EXPENDITURES 

SO 

TOTAL 

PUMCmOM  Mo.  I 

"  -  » 

TOTAL 

.19. 


RECEIVED  FROM  JOHN  M.  WALTON.  CITY 

CONmOLLBII.   WARRANT  No.  

POR  9  DULY  COUNTERSIGNED 

FOR  THE  WITHIN  ACCOUNT. 


Si 

x: 


Voucher  and 
Wamiamt  No.. 


City  Controllsr*s 
CoNTRAer  *«^^ 


ESTIMATC  No.  

CONTRACT 

VOUCHER 


APPROPRIATION  CHARGEABLE 


imi  MO. 

AMOUNT 

IF  PAtt 


LOAM 


BOARD  OF 

RECREATION 

Cmr  OF  PHILADELPHIA 


PAYEE. 


FOR 


TOTAL  AMOUNT.  «. 


APPROVED 


PRESIDENT 


VOBM  8  (BLVX  PAnB)— AOK^JOb 


OF  TMM  CMIHTBAOX  TOirOBXR  VOBM  IS  7 


!a"  X  81/," 


*CHARACTER  OF  EXPENMRMi 

SYM- 

BOL 

AMOUNT 

■XMNM 

10 

1  1 

12 

13 

14 

anmm  bjiiww  

20 
2  1 

^  

22 

•mm  

30 

WmRMPMMMMl  

40 

SO 
B  1 

iM»   

82 

83 

— — — — 

ftitt'tfimfT  mmmntumm  

60 

ikaATmarr  or  hsvinuc 

70 

80 
8  1 

82 

83 

84 

88 

90 

TOTAL 

-    »   _. 

•  *  

TOTAL 

VbUCHm  AMO 

Warrant  No.. 


Ofsh  Marickt 


OPEN  MARKET  ORDER 

VOUCHER 


1 

i 


IT  VATASLI  PROM  LOAN 
MNM.  PLACE  LOAN 
OTAMP  HERB 

nVM  NO. 

AMOUIIf 

BOARD  OF 

RECREATION 

CITY  OF  PHILADELPHIA 


TOTAL  AMOUNT.  %. 


.19. 


mCMMVED  FROM  JOHN  M.  WALTON.  CITY 


.DULY  oonmnmmomD 


APPROVED 


FOBM  3A  (YELLOW  FAFES)— THE  ACTUAL  SIZB 


nir»«:«3|: 


•All  departments  will  need  the  following  character  of  expenditure  headings  on  their  voucher  tMNi:  Expense,  Repairs  and  Replace- 
I.  Pnfirtf  Ac^^U<Hu  and  all  ^KBoditures.    In  baving  vaucbers  printed,  any  of  tbe  otkflT  Iwiingi  required  bj  tbe  department 


30 


pni 


OTMCR 


RrPAIRS  AND  RmAce- 

•funs 


•TORIS. 


WORK  IN  mOORKSS- 


pmonmiY  AcoutsmoMs 

LANI\  


AND  NON- 


SYM- 
BOL 


10 
1 1 


12 


13 


14 


20 
2  1 


22 


30 
40 


80 
S  1 


■MKNTS 


ACCOUNTS  RBCnVAm-E. 


ARATCMENT  Or  REVENUE 

•SRVICES  RENDERED  OTH  ER 
OIPARTMBNTB 


armucTUNKs. 


KQuiPMnrr 


AU.  OTHER  BXntNDITURES 
TOTAI  


83 


60 


70 


80 
8  1 


82 


83 


84 


85 


SO 


AMOUNT 


.19. 


RECEIVED  FROM  JOHN  M.  WALTON.  CITY 

CONTROLLER.    WARRANT  No   

FOR  »   DULY  COUNTERSiONra) 

FOR  THE  WITHIN  ACCOUNT. 


Voucher  and 
Warrant  No.. 


PAY  ROLL  AND 
MISCELLANEOUS 
VOUCHER 


APmoraiATION  CHAIMBAM.E 


IT  KM  NO. 

AMOUNT 

L 

L 

— 

IP  PAYABLK  PROM  LOAM 
PUNDS.  PLACE  LOAN 
•TAMP  HERB 


BOARD  OF 

RECREATION 

CITY  OF  PHILADELPHIA 


PAYEE. 


FOR 


TOTAL  AMOUNT.  9. 


APPROVE 


»OBM  8B  (WHXTB  PAm)-«Hl  AOTXTAL  SIZE  OF  THE  PATBOLL  AHB 

FOBM  IS  TH"  X  8%*. 

•^°M  ^^^^  °'  payroll,  see  description  and  list  of  columns  on  page  M. 
men»«  Tli"  '>eed  the  following  character  of  expenditure  beadings  on  tbatr  yoneber 

5^!.°%  -V^g^  Ac|ui8iUon8  ajPd  aU  otber  Bvpeaditurea.   In  tavlac  Towflwn  priatad,       «(  tte  - 


VOUCHEB 
E^nln  and 


31 


f  OBM  3C— nrSIDE  Of  VOUCHES  VOBMS  3,  3A  AND  3B. 

32 


ORiQINAt  „ 

•CITY  CONTflOLUm't  NO- 

moom 

Department  of  City  Controller 

MONTHLY  REPORT  OF  AUDITORS  ADJUSTMENTS  OF  VOUCHERS 

CHAReEABLE  TO  APPROPfUATIONS  OF  DEMRTMCNT  OF  8UPPUCS 


DEPARTMENT 

PO*  BUREAU         MONTH  at   


APPROPRIATION 
ITEM 
NO. 

VOUCHER 
NO. 

\ 

TITLES  OF 
CHARACTER  AND 
OBJCOT  OF  EXPENOITURE 
ACOOIMT*  AF^QTEO 

ADJUSTMENTS  OF  VOUCHERS 

L  FUND 

UMN  FINNM 

spceiM,  AMD  TRutT  mm* 

ADDED  TO 
VOUCHER 

TAKEN  niOM 

.  VOUCHER 

AOOeO  TO 

VOUCHER 

TAKEN  FROM 

VOUCHER 

ADDED  TO 

VOUCHER 

TAKEN  FROM 

VOUCHER 

TOTALS 

1 

i 

I  HEREBY  CERTIFY  THAT  THE  ABOVE  IS  A  FULL  AND  COMPLETE  STATEMENT  OF  ALL  ADJUSTMENTS  MADE 
BY  ME  IN  THE  ABOVE  MENTKMCO  DC^AftTMCItT  OR  MNICAU  FOR  MONTH  STATED. 


I'OBM  4-.TKS  AOTUAL  SUM  OV  SU 


:y  report  of 
IS  8y,"  X 11". 


88 


CHAFTTE^R  III 


For  cost  frnding  and  other  statistical  purposes,  mechanical  tabulation  is  of  practical  value 
and  preferable  in  many  cases  to  the  hand  method  for  the  following  reasonr* 
1.  Lower  operating  cost, 
8.  Qakker  ntnlti^  and 

S.  UldiMttod  poMiMitiw  for  iqportfaig  pupoMi. 

In  this  eonneetiQn  it  is  not  thought  necessary  to  discuss  at  length  the  merits  of  mechanical 
tdbalatiea,  hut  merely  ta  dbreet  atteniioB  to  the  nnderiying  principles  el  Ubib  ^jrstem  and  ahow 
Hbe  aM>iie»tiwi  itid/k  hm  ban  made  <tf  h  to  lha  naads  af  flw  vaiioiia  departsMnta  aad  haxaaaa. 

Ha  alipa  mttmmrj  la  Oa  adeptkm  of  Oa  moBliiiiiail  tahnlalifln  ^yitan  an  aa  foDova; 

1.  Pirepare  code  classifications  so  ftat  tSk  itwa  wka/A  it  is  desliad  lo  raaeaid  naj  he 

designated  by  eodo  letters  or  numbers. 

2.  Have  cards  designed  and  printed  as  described  below. 

3.  Insert  card  in  punching  machine  and  punch  numbered  items  on  the  card. 

4.  Run  cards  through  sorting  machine,  sorting  according  to  the  classification  wanted. 

5.  Ban  sorted  cards  through  the  tabulating  machine  and  obtain  the  totals  desired. 
C  Oarlaiii  of  tiba  tabolatiBg  maehiwes  turn  out  priated  reporla  eomplete. 

CODES 

The  first  requirement  for  mechanical  tabulation  is  the  preparation  of  code  classifieatioiis, 
so  that  the  names  of  all  items,  which  it  is  desired  to  record,  may  be  represented  by  numerical 
symbols.  Numerical  symbols  are  usually  employed  because  the  punching  machine  is  only  de- 
signed to  punch  numbers.  In  some  few  instances  however,  letters  may  be  used  where  the 
MsfB  maj  ba  easily  given  a  anmbcr  tad  fhe  number  pnndMd.  Beeaose  the  letters  have  to 
ba  tRMiafted  IbIo  ansabeBi  before  pnnching,  it  la  adfiaabia  wlmnm  poaiOie  to  eonlbie  the 
aaoB  eflMHuieBtioBH  *v  iimn^ym^ 

CARDS 

The  cards  utilized  in  the  mechanical  tabulation  system  are  of  special  design  and  have 
piiBlsd  vpm  tibam  a  aetiea  id  waibeni  amaiged  in  gronps  or  «ftlmnTi«^  technically  known  as 
"MiiL'*  Tha  §Mk  mtj  ba  of  vaijBig  siaea  aad  eadi  one  eontaina  one  or  more  perpendieular 
rawB  of  MiiiMabi  from  0  to  9.  Tha  area  of  the  field  d^ends  upon  the  requirements  of  the 

eode  numbers  or  amounts  to  be  pondied.  The  amount  of  detail  information  which  can  bo 
punched  is  only  limited  by  the  size  and  number  of  the  fields.  The  illustration  shown  here- 
with (Form  5)  is  made  up  with  fields  designed  for  punching  job,  month,  day,  year,  kind  of 
document,  number  of  document,  function,  sub-fimction  or  activity,  character  of  expenditure, 
object  of  expenditure,  unit  of  measure,  quantity,  amount  and  name  of  the  operator. 

FOHCHIN0 

Tie  card  to  be  punched  is  plaeed  in  tba  kqr  paBch.  Tha  poaehiBg  prooeai^  by  prodneing 
small  round  holes  and  removing  the  numerals  printed  upon  the  cards,  forms  a  conbination  of 
numerals  and  amounts  suitable  for  sorting  and  tabulating  for  reporting  purposes.  One  type 
of  punch  may  be  used  on  a  desk  or  table.  The  operator  strikes  keys  resembling  those  of  a 
typewriter  and  punches  holes  in  the  card  one  at  a  time  in  the  order  desired  and  in  the  proper 
fields.  As  each  hole  is  punched,  the  card  automatically  moves  one  space  to  the  left  until  the 
idMie  eaid  la  pmabed  and  n$dy  to  be  taken  out  of  the  machine.  Another  style  of  punch  has 


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.")4()  keys  nriani;tHl  in  rows  of  12  keys  each  and  tlie  operator  sets  the  keys  for  each  column 
to  be  punched  for  each  of  the  45  columns.  The  complete  setting  of  the  machine  can  be  read 
Iwfore  the  card  is  punched.  Then  the  whole  card  is  punched  by  one  pull  of  the  lever.  The 
paaehfid  card  drapa  iBto  a  reeqpiade  at  the  bottnm  of  the  machine.  Having  pronded  for 
the  code  daaBifieation  and  the  propie  amag—iaat  ^  lioldS:(aa  explained  above),  anj  data  ap- 
pearing upon  a  doeom^t  eaa  be  recorded  or  analjied  upon  tiie  earda.  Forthwmor^  the 
pundiing  provides  a  eowplete  reeovd  of  the  deeoBMBt  in  wmj  anall  qiaee. 

SOBTING 

After  any  quantity  of  cards  have  been  pmiehed,  they  are  ready  to  be  placed  in  tiie  sorting 
mmMm  and  sorted.  A  groop  of  punched  earde  is  placed  hi  the  magazine  or  holder  at  the 
tup      ^he  sorting  maehine  without  any  regard  to  order  and  the  machine  started  by  pressing 

the  button.  The  sorting  of  the  cards  is  made  possible  by  the  establishment  of  contact  through 
the  punched  holes  of  the  cards.  Thus,  whenever  contact  is  made  at  hole  number  1,  the  card 
having  the  1  punched  out  is  shot  into  a  bin  numbered  1 ;  at  hole  number  2  the  card  having  2 
punched  out  is  shot  into  a  bin  numbered  2;  and  so  on  until  all  of  the  cards  have  been  sorted 
for  that  column.  The  next  column  is  then  sorted  in  exactly  the  same  way.  This  is  repeated 
until  all  the  cohuans  have  been  sorted.  In  this  manner  between  12,000  and  20,000  cards  an 
hour  nnj  be  sorted. 

Aft«r  sorting  the  cards  into  groups  and  pasring  the  gresps  through  the  tabulating  ma- 
chine, the  same  cards  may  be  returned  to  the  sorting  machine  and  sorted  in  a  different  manner 
to  obtain  information  of  totally  different  kind  from  that  obtained  in  the  first  sorting.  Or- 
dinarily tlie  punched  cards  go  through  several  sortings  according  to  the  various  fields  rep- 
resented upon  them  and  the  information  it  is  desired  to  obtain.  To  illustrate  the  above,  we 
will  presume  that  cards  representing  several  months  are  placed  into  the  sorting  machine  and 
sMrted  uBcmedSatg  to  months  and  tiie  totab  the  months  secured;  they  are  thai  sorted  again 
bgr  digrs  and  the  daily  totala  seeored.  In  these  operations  the  first  sortii^;  represmted  twdve 
(IS)  snb-diTiEd<ms  and  the  seeoad  tidr^-one  (91)  sub-divisions.  Each  set  of  totsls  are  entirely 
distinct  from  the  other.  Ike  ewdi  tiben  be  sorted  aufwijlim  to  fnaetisB,  eharaelir,  obsieet 
or  other  dassificatioM. 

TABULATING 

Following  the  sorting  operation,  the  contents  of  the  bin  which  it  is  desired  to  tabulate  are 
placed  in  the  iiia^'azine  of  the  tabulating  machine  and  the  current  turned  on.  This  machine  is 
motor-driven  and  has  two  or  more  counters  according  to  the  requirements.  As  the  cards  pass 
tiupooi^  one  by  one,  contact  is  secured  through  the  punched  hdes  in  the  eiurdi  which  operates 
tlie  eeunting  mechanism.  |he  cards  are  paanng  throui^  the  tabnlating  wMMtbine,  Ikt 

operator  secures  tiM  totab  fnm  the  coonter  dials  and  mahes  a  reeerd  of  tiMn  upon  f enM  pro- 
vided for  the  purpose. 

It  is  possible  to  secure  sub-totals  in  the  first  counter  and  have  the  grand  total  aeeumu- 
late  in  the  second  counter  to  be  taken  off  when  the  group  is  finished. 

TABULATING  AND  PRINTING 

In  (me  style  of  machine  the  cards  are  tabnlated  as  described  abcrve  and  the  results  of 
tabulati<m  are  printed  in  the  form  of  a  report,  in  conjunction  with  the  designations  of  code 
numbers,  and  the  detail  items  represented  by  the  holes  punched  on  the  individual  cards  are 
listed.  The  mechanism,  while  similar  to  that  described  above,  includes  an  automatic  adding 
machine  with  54  "banks"  operated  by  means  of  the  contact  through  the  punched  holes.  The 
printed  result  is  similar  to  that  done  by  the  most  complicated  adding  machines. 


37 


The  printing  feature  is  valuable  as  permitting  the  work  to  be  checked  back  easily  to  the 
original  documoit  without  havii^;  to  look  at  each  card.  Several  carbon  copies  of  the  original 
rqK>rt  may  be  made  in  one  operatimi. 

ANALYSIS  OF  EXPP^NSES  INCURRED,  PROPERTY  ACC^CIHED  AND  OTHEE 
EXPENDITURES  BY  MECHANICAL  PROCESS 

At  the  beginning  of  this  chapter,  reference  was  made  to  the  fact  that  departments  and 
bureaus  were  utilizing  the  mechanical  ta])ulation  system  in  the  keepin^;^  of  cost  records.  It 
may  be  stated  that  these  records  have  generally  been  imiiit'iiscly  simplified  by  the  securing  of 
the  totals  from  the  tabulation  of  the  cards  instead  of  the  laborious  posting  of  each  item  of 
expense  to  the  detail  eqiense  sheets. 

In  ordor  to  obtain  tiiese  results  tiirough  the  mechanical  tabulation  eiystem,  the  following 
ezp^diture  doeumoits  are  analyzed: 

1.  Bequisition  on  stordceeper; 

2.  Invoices  (a)  for  direct  purchases  from  vendors,  (b)  for  services  rendered  other 

bureaus;  and 

3.  Payrolls. 

Form  5  has  beat  designed  to  admit  of  cost  keeping  or  expense  analysis  in  soch  detail  as 
may  be  found  desirable  by  any  department  or  bureau  and  it  provides  fields  for  the  punch- 
ing, sorting  and  tabulation  of  the  following  data: 

1.  Date  of  the  docum^t; 

2.  Description  of  the  document  (invoiee,  requintion  or  piQrroU) ; 

3.  Number  of  the  document; 

4.  Quantity  of  supplies  or  materials  (number,  weight  or  measure); 

5.  Unit  of  measure  (ton,  pound,  yard,  foot,  etc.) ; 

6.  Amount  (money  value) ; 

7.  Charaeter  of  ^p^diture  (administration,  operation,  repairs,  replacement,  property, 

8.  Object  of  expenditure  (personal  services,  services  other  than  perscmal,  matmals, 

supplies,  equipment,  etc.) ; 

9.  Sub-class  of  object  of  expenditure  (sub-division  of  pers(mal  servieef^  otc) ; 

10.  Detail  object  (description  of  the  article) ; 

11.  Function; 

12.  Sub-function ; 

13.  Specific  service; 

14.  Job  (cost  of  any  particular  piece  of  canstroction  or  repair  work) ;  and 

15.  Puncher  (name  of  the  machine  operator). 

Having  available  all  of  tliis  information  fnr  tlie  sorting  and  ta])ulating  prnc'ss,  it  is  not 
necessary  to  make  any  detail  postings  at  all  to  tlie  detail  ledgers  from  tlie  original  documents, 
but  instead  one  posting  of  the  summary  total  for  each  group  as  obtained  from  the  tabulating 
machine. 

In  addition  to  analyzing  «cpense  records,  it  has  been  found  feasible  to  analyze  property, 

revenues,  vital  statistics  and  many  other  retards  with  rapidity  and  economy  by  the  use  of 
the  mechanical  tabulation  proces.s.  In  many  eases  the  cost  of  doing  this  work  by  hand  would 
be  prohibitive.  Furthermore,  the  cost  of  installing  the  system  at  this  time  would  bo  neglig- 
il)le  for  many  departments  and  bureaus,  since  the  sorting  and  tabulating  machines  now  in  oper- 
ation in  the  city  controller's  department  and  other  departments  of  the  city  and  county  gov- 
emmrait  will  acc<mmiodate  for  probably  an  indefinite  period  any  department  which  may  wish 
to  kitrodoee  the  qratem. 


CHARTKR  IV 


MmmuBUum  sn  tin  total  costs  mcnmd  lor  a  etttoin  period  wlMtiMr  for  current  expenses, 
•bslements  of  revenue,  the  acquisition  of  permanent  properties  or  other  aaaets,  or  for  the  reduc- 
tion of  liabililu%  aad  iaatiide  «aali  pmehiMi  aa  well  as  lialolitiee  ineamd  Imt  not  paid  daring 

the  period. 

£^enditures  are  classified  as  follows: 

(a)  By  organization  units. 

(b)  By  functions. 

(e)  By  dianeten  ol  eqpenditare. 

(d)  1^  elhjeeli  ef  eayenditBe. 

(e)  UrteAn 

ORGANIZATION  UNITS 

The  total  expenditures  of  the  city  are  classified  by  departments  or  sub-divisions  such  as 
bureaus,  oflBces,  etc.,  which  are  known  as  organization  units,  for  example:  Department  of 
Public  Health  and  Charities;  Bureau  of  Health;  Division  of  Medical  Inspection. 

FUNCTIONS 

TlM  activities  of  a  govemmental  eeganization  unit  are  its  functions.  The  functions  of 
the  Bureau  of  Water,  for  example,  are  Pumping,  Filtration,  Distribution,  etc.  The  functional 
classification  complete  for  each  department  and  borean  of  the  dty  and  county  government 
will  be  found  in  Chapter  XIV. 

GHABAGTBB8  OF  XSFBNDITIJBB 

QviMMMBl  nfviee  witti  lelatiMft  to  prodnetien  or  Boii-]«odaeli«B,  euiiit  eaqpoue  or 
pmfmrtj  meqtUt&Bm  m  tomed  character  ef  eiydilwwi^  9kt  ftdmrnff  etoflilHiiMB  at  ez- 
fMMm  If  eiwetor  ii  as  folkm%  vk.: 

in  Mm—imii  Ibtaomm 

11.  A^initirwHom  Sxpeme  is  ISbB  eeat  of  dixeetioii  and  eontiol  (widnding  salaries, 

serneflB  oOer  than  penonal,  materials,  sapplies,  ete.),  wlddi  is  not  direeliy 
disbilNitoble  to  oporatiaii,  maintenance  or  prqparty  acqnudtiaBB.  These  ex- 
penses only  apply  to  departments  or  offices  which  are  wholly  exeeatire  or  ad- 
ministrative in  their  functions.  Such  offices  are  those  of  the  mayor,  the 
directors  of  the  executive  departments  of  the  city,  and  certain  of  the  county 
offices. 

12.  Operation  Expense  is  the  ordinary  current  expense  of  the  city  government  (in- 

cluding salaries  and  wages,  services  other  than  personal,  materials,  supplies, 
etc),  incident  to  the  eost  of  eondaeting  the  current  services  performed  by  the 
eitjr* 

13.  Fixed  Charges  are  amounts  that  are  recurrent  and  that  may  be  predetermined, 

i.  9.f  interest,  rentols,  eontributions,  ete. 

14.  Other  Expense  is  the  cost  incurred,  if  any,  for  expenses  of  a  miscellaneous  na- 

ture Ibat  are  not  chaq^Ue  to  any  of  the  specific  expense  headings  named 


80.  BHRUIS  AND  BxPLAGnOEim. 

SI,  Repairs  indudes  all  expenditures  for  keeping  structures,  non-atmetnral  improve- 
ments and  equipment  in  good  operating  condition  fhroni^umt  the  entire  period  of  Hie  esdmated 
life  of  any  unit  thereof.  Expeaditiires  for  replacing  minor  parts  that  merely  keep  property  in 
repair  dufng  tiw  estimatod  life  tiMreof  aad  do  net  lengtiien  ite  estimated  life  are  tSuggeA  to 
Bepaixs. 

22.  Replacements  indodes  all  expenditures  for  rqdaeiBg  or  mewing  the  whole  or  any 
important  part  of  any  structure,  non-structural  improvement  or  eqaipment,  and  wlaeik  extend 
its  nsnal  life  beyond  the  averafe  term  of  life  of  property  of  that  diH. 

30.  Bromaa  indudes  all  expoiditares  for  oonsnmable  goodi  hdd  for  ftitare  use  and  prop- 
erty hdd  for  fiitore  nee,  soeh  as  equipment  aad  parts. 

40.  Work  in  Progress  includes  all  expenditures  for  work  in  progress  or  jobs  which  subse- 
quently upon  completion  of  the  job  will  be  transferred  to  some  other  account  (see  following 
page). 

80.  Vmnmrt  AoQununuiis  (olber  Una  r^jaeemeato)  are  the  expwditorea  for  aeqolsl- 

tion  of  land,  structnres  and  n(m-stmctural  improvements  to  land,  and  eqidpineat  (eidadinc 
all  eipeaditnres  for  property  tikat  are  in 

51,  Land. 

52,  Structures  and  NonStmctnrai  ImpravemmnU, 

53,  Equipment, 

flO.  AoooumA  BaoaiVABU  indndea  all  expenditures  for  woiic  dime  for  onfsiders  for  iHiieh 
tiM  ei^T  esn  elaim  reimborsNnent. 

70.  Abatements  of  Revenue  include  all  expenditures  relating  to  the  return  of  or  the 
reduction  of  revenue  in  case  collection  has  been  made  and  revenue  account  has  been  credited 
previously. 

80.  Services  Rendered  Other  Departments  includes  all  expenditures  of  a  department 
or  bureau  for  the  benefit  of  another  department  or  bureau.  The  account  charged  will  be 
goyemed  by  the  nature  of  the  expenditure,  as  foUows: 

81.  Expense-Operation. 

82.  Repairs. 

83.  Bfplaeemenif. 
8i.  SHrmUwrei, 
85,  M^piSpnttnt, 

These  aeoonnte  are  onty  to  be  need  wbea  tile  expoiditare  is  dearly  applicable  to  Um  fane- 
tioB  of  aaolto  department  or  boreaa  and  is  as  deaity  noi  i^^^ieable  to  aay  foaetioB  of  lim 
departnumt  or  bureau  makii^  the  expenditure.  There  are  many  expenditures  of  departments 
and  bureaus  that  result  in  the  performance  of  useful  services  or  the  transfer  of  valuable  goods 
to  another  department  or  bureau,  but  if  such  expenditures  are  within  the  functions  of  the  de- 
partment or  bureau  making  them  they  are  not  chargeable  to  "services  rendered  other  depart- 
ments." 

90.  Alxi  Other  Exfenbitdrbb  indudes  manufactured  goods,  crops,  postage  and  transporta- 
tion and  all  expenditures  of  a  miscellaneous  nature  which  cannot  by  reason  of  their  special 
nature  be  classified  by  character  under  any  of  the  groupings  mentioned  above.  In  practically 
every  case,  however,  the  few  expenditures  charged  to  this  account  can  be  transferred  to  one  of 
the  specific  accoonta  above  mentioned  before  dosing  the  year's  books. 


CLASSIFICATION  OF  EXFIilNDlTUKES 


Sboomdast  CLkaBmamm  m  Cmrus  Kkrunrnvrnm  wsr  C^akaohek 

Certain  kinds  of  ezpenditares,  l^ussified  by  character  at  tile  outset  in  an  asset-producing 
das  abore  (representiiig  assets  acquired  by  the  city),  do  not  reach  their  ultimate  distrihation 
in  this  dass  and  luve  to  be  sobjeeted  to  a  new,  or  secondary,  dassifieatioB  beeanse  tile  assets 
prodoeed  at  the  time  of  ^  pfrimary  flswUkitfoa  are  eifher  eonsmned  (as  «cpense)  or  changed 
into  assets  of  a  different  sort  subseqaent  to  the  prinaiy  elsssiftcstioa  desotibed  above.  The 
ioBsTOt  seeoonts  are  of  this  nature: 

90.  Svons,  wMdi  as  the  stores  are  issoed  tm  starehonses  is  ivcBslribated  to: 

10.  Expcvaat 

20.  Repairs  ami  ReplaceimtmU 
40.   TTorAr  /»  Profjrfsx 
50.  Property  Acquisitions 
€0.  Accounts  Receivable 

Sermeet  Rendered  Oiker  Departments 
90,  Manmfaetured  Oaods  (or  Crepe) 

40.  Work  in  Progress,  which  as  the  jobs  are  completed  is  redistributed  to: 

10.  Expenses 

SO.  Mepairs  and  Beplaeemenis 

SO.  Stores 

50.  Ptoperty  Acquisitions  , 

€0.  Accounts  Bcceivahle 

80.  Services  RenrJered  Other  Departwients  < 

90.  Manufactured  Goods 

80.  Services  Rendered  Other  Departments,  which  at  the  time  of  rendering  them  »e 

aeeounts  receivable  (asset\  or  a  deferred  debit,  but  when  finally  adjusted  become  either  ex- 
penses incurred  for  the  department  receiving  the  services,  or  go  to  increase  the  investment  of 
the  city  in  structural  or  non-structural  improvements  or  equipment.     In  the  departments 
receiving  the  services,  one  or  more  of  the  following  accounts  will  be  charged,  viz. : 
10.  Erpenees 

90.  JSpsirj  amd  MetiaemsmU 

30.  Stores 

40.  Work  in  Progress 

50.  Property  Acquisitions 
60.  Accounts  Receivable 

Tn  the  department  or  bureau  rendering  the  service,  this  aoeOBttt  is  charged  to  investment 
of  tlie  city  (closing  account)  at  end  of  year  if  a  deferred  debit,  or  if  eoUee^e  is  credited 
and  receiver  of  taxes  debited  whai  it  is  sent  to  that  offisial  f<«  ^^r»*V«fl| 

iO.  Manufactuud  Goods,  iHnch  are  redistributed  to: 
10.  Expenses 

.90.  Stores 

60.    Accounts  Receivable 

90.   Crops,  which  are  redistribiited  to: 

10.  Expenses 

SO.  Stores 

60.    Accounts  Receivable. 

iH).   Postage  and  TBANsraKTATKMr,  which  an  redistribiited  to: 

10.  Expenses. 


CLASSIFICATION  OF  £X.P£NDmnHBi 


41 


OBJECTS  OF  p:xi'i:ni)iture 

The  classification  of  expenditures  hy  objects  ((.r  thing's  purchased)  is  very  largely  based 
upon  the  similar  classiHcation  prepared  by  President  Tiift's  Commission  on  Economy  and 
Efficiency,  and  the  city  controller  has  prescribed  its  use  in  the  jtccounts  <»f  tlic  city  atid 
county  of  Philadelphia  for  the  reason  tiiat  it  is  by  far  the  most  complete,  comprehensive  and 
usable  classification  of  expenditures  for  Federal,  State  and  municipal  government  that  has  been 
devised. 

The  Act  of  Assembly  of  April  21,  1855,  requires  appn^nriations  by  city  councils  to  be 

made  for  specific  objects,  and  the  Act  of  Assembly  of  June  27,  1895,  provides  that  the  city 
controller  shall  classify  expenditures  by  objects.  Wliether  by  "specific  objects"  is  meant 
the  kind  of  thing  purchased  or  the  kind  of  service  rendered,  in  the  law  governing  the  mRking 
of  appropriations,  it  is  certain  that  neither  tlie  administrative  ofticers  nor  city  coini.  ils  cnn 
exercise  judgment  about  the  amount  of  funds  needed  without  taking  into  account  the  quantities 
and  prices  of  things  used. 

The  departmenUd  budget  estimates  upon  i^idi  aimual  appropriations  are  based  have  been 
classified  by  objects  since  1911  in  order  to  coBform  to  tiie  mmBvt  dassifieBlien  of  appropria- 
tions. The  classification  of  budget  estimates,  appropriations  and  expenditures  upon  a  stand- 
ard object  of  expenditure  classification  mates  possible  the  preparation  of  comparative  state- 
ments tluit  are  exceedingly  valuable  in  comparing  for  a  period  of  years  cost  of  work  done, 
appropriations  for  similar  work  and  budget  estimates  upon  which  future  appropriations  will 
be  based. 

The  object  of  expenditure  classification  provides  for  the  following  grouping  of  things  pur- 
chased and  paid  for  by  the  city,  viz. : 

A.  Salaries,  Wages,  and  Other  Compensation  for  I'ersonal  Services  Currently  Kend- 
BUBO— All  expenditures  for  services  which  are  personal  in  character — that  is,  which  consist  in 
acts  of  particular  persons,  performed  by  virtue  of  a  ctoitraet  (express  or  implied),  or  by  virtue 
of  the  existence  of  an  official  relation,  which  places  the  ddU  or  ahitity  of  the  persons  rendering 

such  services  under  the  continuous  direction  and  control  of  another  (employer  or  official  su- 
perior) during  the  period  of  service— including: 

A 1.  Salaries  of  Regular  Officers  and  Emplotfees 

A  2.  Wages  of  Regular  Employees 

A  3.  Salaries  and  Wages  for  Extra  Help 

A  4.  Jurors'  Fees 
A  5.  Witness  Fees 

A  6.  Fees  and  Other  Co>np(  ns<iti<ni  for  Sp(  ci(d  Services 

A  7.  Trophies,  Prizes,  Aivards,  Badges  and  Certificates  for  Personal  Services. 

15.  Services  Other  Than  Personal— All  expenditures  for  services  other  than  personal 
—that  is,  which  consist  in  the  results  of  acts  of  persons  who  by  contract  (express  or  implied) 
have  undertaken  to  accomplish  such  results  without  giving  to  another  any  right  to  direct  or 
control  their  ability  or  skill — including: 

Bl.  Transportation  of  Persons  (Service)— AH  expenditures  for  services  other  than 
personal  which  have  for  their  end  or  purpose  the  carrying  of  persons  from  place  to  place,  whether 
by  land  or  water,  or  for  the  furnishing  of  comfort  incident  to  actual  transportation— in  -ludini; 
(1)  steam  or  ele<'tric  railroad  fares  not  local;  (2)  fares  by  water  not  local;  (3)  combined 
rail  and  water  fares  not  local;  (4)  interurban  electric  railroad  fares  not  local;  (T)^  l,!c;d 
transportation  such  as  street  car  fares;  ferry  charges;  hire  of  coach,  cab,  carriage,  or  motor 
vehicle  with  driver  cxr  ehanfinr;  hire  of  cab,  coach,  carriage,  or  motor  vehicle  without  driver  or 
chMnfrsnri  local  stsge  or  matikwt  fares;  keil  or  sabnrban  nulioad  fans;  local  or  suburban 


ham  by  water;  loeal  or  saburban  rail  and  water  fares;  and  special  and  miaeeUaneona  loeal 
tnoMpovtetioB  diarges,  indndfiBC  Mre  of  laimdi  car  boat  and  hhw  of  aaddle  animal;  (6)  deep- 
lif^ar,  dnir-ear,  dneidag-tvom,  aad  stateroooi  farca;  (7)  diartar  of  pawenger  ean^  traina 
or  'VOBMb;  (8)  tonrage,  dockage,  wharfage,  moorage  and  canal  ehargea  of  mnnidpal  owned  or 
chartered  passenger  vessels ;  (9)  other  incidentals  of  actual  transportation,  snch  as  passports, 
tolls,  excess  baggage,  storage  incident  to  travel,  long  distance  stage,  carriage,  or  motor-vehicle 
fares  and  hire,  mileage  allowances,  allowances  other  than  mileage  in  lieu  of  transportation  ex- 
penses, switching  private  cars  or  trains  (local  movement),  steamer  chairs,  tips  for  transportation 
aerviees,  transfers  not  included  in  thrtrngb  tickets. 

B  2.  Transportation  of  Things  (Service) — All  expenditures  for  services  other  than 
personal  which  have  for  their  end  or  purpose  the  carrying  of  things  (other  than  packages  by 
post  or  commercial  messenger),  animals,  or  deceased  persons,  from  place  to  place,  whether  by 
land  or  water,  or  for  the  furnishing  of  care  to  such  things,  animals,  or  deceased  persons  while 
ill  proeeaa  of  bong  aetually  transported — Inehiding  (1)  freight  and  inddental  charges;  (2) 
mtmrn^  attar  i^am  laeal,  mi  iMidcBlal  chaiiai:  (3)  loeal  tmaapoMSim  (drayage^  flostage^ 
]ii^Manff%  wd  ImbI  wiiiiiwigi) ;  (4)  ehartarmg  of  eai%  tnim,  or  ▼warii;  (5)  towage  doek- 
aga^  wkarfage,  moorage,  and  canal  charges  of  municipal  owned  or  duurtered  freight  vesieh; 
(6)  removal  of  garbage  and  dead  animals  and  abatement  of  nuisances;  (7)  removal  of  snow 
and  ice;  (8)  removal  of  ashes  and  paper  and  cleaning  of  streets;  and  (9)  other  incidents  of 
tran^ortation  of  things,  such  as  duties,  entry  fees  and  brokerages,  tolls,  primage,  and  parcels 
post 

B3,  Subsistence  and  Support  of  Persons  {Service) — All  expenditures  for  aervieea 
other  than  personal,  the  end  or  purpose  of  which  is  to  provide  food,  lodging  and  personal  care 
to  persons — including  (1)  furnishing  of  food;  (2)  furnishing  of  lodging;  (3)  furnishing  of 
food  and  lodging;  (4)  furnishing  of  food,  lodging  and  other  miscellaneous  service;  (5) 
per  diem  in  lieu  of  subsistence;  (6)  mileage  in  lieu  of  subsistence;  (7)  commutation  of  sab- 
atalHMa  wad  support;  and  (9)  ofber  ineideDla  of  anbrietenee  and  support  of  persons,  aadi 
aa  IsHidix  aerviae,  bstt  aut'ikm,  baibca  aui  liiw,  grataitiaai 

B  4.  Subsistence  and  Care  of  Animals  and  Storage  and  Care  of  Vehicles  (Service) 
— AO  expenditures  for  services  other  than  personal,  the  end  or  purpose  of  which  is  to  provide 
for  the  aabaistenee  and  eare  of  animala  and  the  atorage  and  eare  of  Tdiidea — indnding  (1) 
fimaitef  image;  (2)  iiaihlii^  (wHhoat  forage)^  (8)  aabdatanee  aad  eare  of  animab;  (4) 
BobaiitaMe  aad  ean  af  irfMaia  and  ataraga  and  eare  of  animal-drawn  Tdiielea  (one  payment 
for  all);  (5)  pasturage;  (6)  storage  and  care  of  animal-drawn  vehicles;  (7)  storage  and  eare 
of  motor  vehicles  and  motor-drawn  vehicles;  and  (9)  other  incidents  of  subsistence  and  care  of 
animals  and  stora|^  and  care  of  Tdudei^  aneh  aa  dipping,  ahoeing  animala^  deaning  animals, 
cleaning  vehicles. 

B5.  CmmmmimUem  Servieee—AXL  expenditures  for  services  other  than  pemnal,  the 
end  or  object  of  whidi  ia  to  tranamit  meaeages  from  place  to  place — including  charges  for  (1) 
land-telegraph  service;  (2)  marine-cable  service;  (3)  wireless  telegraph  service;  (4)  telephone 
service;  (5)  combined  telegraph,  cable  and  telephone  service;  (6)  postal  service  (not  to  in- 
dude  parcels  post);  (7)  commercial  messenger  service;  and  (8)  delivery  charges. 

B6.  Printing,  Engraving,  lAAographing,  Binding  &nd  Typewriting  (Service) — All 
expenditures  for  services  other  than  personal,  the  end  or  purpose  of  which  is  to  imprint  or 
engrave  characters  on  paper,  cloth  or  other  material  for  publication,  and  to  fasten  paper  or 
other  materials  together  by  binding — including  (1)  the  printing,  binding  and  doing  of  all 
other  acts  and  the  incurring  of  all  expenses  pertaining  to  the  publications  issued  by  depart- 
■MBta  and  independent  oAoea  and  ttenr  aeferal  biireana  when  tiua  ia  dime  onder  a  single  order 


ciiiHWnoiiiQii  flf -  uonDiiimiuBi 


or  contract;  (2)  proofreading,  independent  of  printing;  (3)  indexing  and  editing,  independ- 
ent ci  printing;  (4)  lithographing  and  engraving,  independent  of  printing;  (5)  binding  doeu- 
manta,  raporta,  library  boohi  and  newapapeia;  (6)  atenographie  wMk,  ^rpewriting,  mnlti- 
graphing,  etc. ;  (7)  electrotyping  and  stereotyping;  indq»endent  of  plotting;  (8)  tallBg  do* 
veloping  and  printing  photogra]M»  •oA  Use  printa;  (9)  apaeid  aad  maKeOaaaima  priatiBg, 
etc.  (service). 

BT.  AdverUdng  and  Publication  of  Notice*  (iSembi)— All  ea^enditorei  for  aer- 
vices  other  than  personal,  the  end  or  purpose  of  which  is  to  attract  attoitlon  or  notice  to  a  want 

or  desire,  or  to  satisfy  legal  requirements,  or  to  make  public  announcement  of  fiuHs^indud- 
ing  (1)  advertisements  for  bids;  (2)  advertisements  of  sales  of  property,  leases  and  special 
privileges;  (3)  advertisements  for  labor  and  services;  (4)  advertisements  of  services  to  be  per- 
formed for  fees;  (5)  publication  of  proclamations,  announcements,  and  notices  nf  forfeiture; 
(6)  pnblieation  of  notiees  of  judicial  action;  (7)  publication  of  ordinances;  and  (9)  special 
aad  wiawailaaeoM  ad^erUaementa  and  pnbfieatien  ctf  aolieee  (aenriee). 

B8,  Furnishing  of  Heat,  Light,  Power  and  Electricity  (Service)— AW  expend- 
itnrea  for  aenriees  other  than  personal,  the  end  or  purpose  of  which  is  to  furnish  heat,  light, 
power  aad  deetridty  aa  aaeh. 

B9.  Special  and  Miscellaneous  Services  Other  Than  Personal — All  expenditures 
for  aerneea  by  contract  or  open  market  order,  other  than  personal,  which  cannot  be  allocated 
or  made  a  direet  charge  to  any  of  tiie  specifle  daaaea  above  defined— including  (1)  repairs  by 
eoatraet  or  open  market  order;  (2)  alorage  not  iaeident  to  traaaportati<m;  (3)  eoort  or  oflier 
pnblic  office  service;  (4)  commercial  reference  serviee;  (5)  dipping  a^ce;  (6)  eompnta- 
tion  and  statistical  service;  (7)  towel  service  and  other  sanitation  and  deaning  a^riee;  (8) 
sprinkling  service;  (9)  protective,  preventive  and  other  aervieea  not  personal  in  character  and 
not  otherwise  classified. 

C.  Materials  Not  Specipicallt  Adapted  poe  use  as  Supplies,  Equiphkht  on  SnucTusn} 

—All  expenditures  for  things  not  in  a  state  of  nature,  which  are  suitable  by  nature  or  treat- 
ment for  use  as  materials  for  supplies,  equipment  or  structures,  but  which,  on  account  of  lack 
of  adaptation  to  a  specific  use,  are  of  such  general  utility  as  to  be  available  as  materials  for 
dtiher  supplies,  equipment  or  structures — including: 

C 1.  Ratv  Materials,  Extracted  hut  Not  Reduced  or  Fabricated 

C  2.  Metals  (Reduced)  and  Metallic  Products,  such  as  metals  in  pigs,  blocks,  blooms  or 
ingots,  castings,  metal  in  sheets  and  plates,  metals  in  bars,  rods,  wire  and  chains,  metals  in  rolled 
or  wrought  or  forged  diapes,  pipe  and  pipe  fittings  (including  metal  plumbing  materials  and 
parte),  bdti^  nuta,  riveta,  wadm,  naila,  i^kea,  tada  and  aerewa,  bnildera'  and  cabinetmakers' 
hndware. 

C  3.  Non-Metallic  Mineral  Products 

C  4.  Lumber  and  Wood  Products 

C  5.  Fiber  Products 

C  6.  Paints,  Painters'  Materials  and  Varnishes 

C7,  Hides,  Pelts  and  Leather,  and  Animal  Products  (other  than  provisions  fats 
oil%  ele.) 

C8.  Saps,  Oums,  Dyes,  and  Other  Partially  Adapted  Vegetable  Products  (excluding 
grains,  forage,  wood  aad  fiber) 

09,  Mise&Bmmus  Muierials  mtd  Parts 

D.  SuPPUESr-All  expenditures,  whether  purchase  price  for,  or  outlay  or  advances  under 
contract  or  open  market  order  for  production  of  things  which  are  or  have  been  planned  to  be 
apeeifieally  and  finally  adapted  to  a  particular  uae  for  sustaining  Ufe,  or  for  the  production 


of  mechanical  energy  or  power,  or  for  other  purposes  which  require  that  the  things  when  ap- 
plied to  the  we  for  wUdi  Hiqr  ue  adapted  be  eonflomed,  ».  e.,  be  sabjected  to  aodi  eiMBieal 
or  pliTMid  dHuige  as  to  viiit  tfuai  for  ewliniiiK  we  of  fhe       Myi  at  llMt  fto  wlueli 
WW  ad^pAed,  w    iMt  eomumd  are  not  to  be  beld  for  retinii  or  apeeille  aeeoont  of  ^  per- 
SHI  to  wfcoai  iMwd  for  uao— iariadBng: 

l>i.  Stmtionery,  Drafting,  Sdeniifie  and  EdtuMtional  8upplie»—AJl  expoiditares, 
wbekher  pnrdMne  price  for,  or  ovtiajr  or  advaaeea  mder  eomtraet  or  open  market  order  for 
prodnetion  of  tldiifi  lAAA  have  been  or  are  plamied  to  be  tnally  adapted  for  ofiSee  or  deA, 

scientific  or  educational  upe,  and  which  when  used  are  actually  or  constructively  consumed — 
including  (1)  office  siijiplios,  such  as  paper  (including  plain  paper,  printed  forms  and  letter- 
heads: envelopes,  mailing  jackets  and  tulies,  and  filing  folders;  cards,  guides,  tags,  and  tag 
strings;  carbon  and  iuk-t-oated  papers:  wrapping,  blotting  and  cover  papers;  blank  books, 
cardboard,  binders'  board,  strawboard,  tag  board  and  oil  board;  specially  protected  papers; 
giunwd  paper,  labels,  paper  aeala  and  biadem),  baadwritiaK  attpplies  (enlndhig  paper,  ink  md 
reeeptoclee),  enppliea  for  offiee  deviees  (ezdncUng  paper),  adheaivee,  cUpa  and  fast^rs  (other 
than  tiiose  included  in  aappUea  for  offiee  devices),  ii^;  (2)  drafting  supplies,  each  as  drawing 
and  traeing  doth,  process  paper  and  process  cloth,  water  colors,  thumb  tacks,  pounce;  (3)  scien- 
tific supplies,  such  as  photographic  supplies,  chemicals,  drugs  and  medicinal  preparations  other 
tlian  chemicals,  hospital  and  surgical  supplies,  laboratory  supplies  other  than  drugs  and  eheniieals. 
veterinary  supplies;  (4)  educational  supplies;  (5)  magazines  and  pamphlets;  (6)  newspapers 
and  newspaper  clippings;  (7)  commerdal  referrace  books. 

D  2.  Fuel  {Including  Burninq  and  Illuminating  Gases,  Oils  and  Liquids) — All  ex- 
penditures, whether  purchase  price  for,  or  outlay  or  advances  under  contract  or  open  market 
order  for  production  of  things  which  have  been  or  are  planned  to  be  finally  adapted  to  the 
production  of  heat,  light  and  power — including  (1)  solid  fuel,  such  as  coal  and  lignite,  peat,  coke, 
dMa«oai»  kiaffiaf  tvood  and  matehes,  briquets,  patent  and  artificial  fads,  minor  adid  faela  and 
iy-proiiMti;  (S)  Kqoid  fuel  and  ittnniinanti,  aoeh  aa  erode  petndeiim,  petroleom  distillates, 
petraleui  residues,  tar  and  pit^  aleoiiols,  animal  and  fish  oils,  vegetable  oils,  mixed  oils ;  (3) 
gas  fuel  and  illominants,  snch  as  water  gas,  air  gas,  oil  gas,  coal  gas,  producer  gas,  natural  gas. 
by-product  gas,  mixed  gases,  acetylene  gas;  (4)  solid  illominants,  such  as  mineral,  animal  and 
vegetable  fats  and  waxes,  candles,  tapers. 

D3,  Mtelumkt'f  Engineers',  and  Electridane'  SwppHet;  Fumaee  and  Faundrjf 

8mppKe» — All  exi)enditures,  whether  purchase  price  for,  or  outlay  or  advances  under  contract 
or  open  market  order  for  production  of  things  which  have  been  or  are  planned  to  be  finally 
adapted  for  the  reduction  of  friction  and  attriticm  in  the  operation  of  machines,  or  for  polish- 
ing or  abrading  incident  to  the  proper  care  of  machines  (excepting  those  polishes  and  abraders 
included  under  cleaning  supplies  D4),  and  which  when  applied  to  use  are  consumed — ^in- 
doding  (1)  Inbrieants;  (2)  packing,  eaUdng  and  gaitets;  (3)  polishing  and  abrading  sup- 
pliea;  (4)  WMte  and  wipers;  (5)  deetridans'  aapplieB  not  ^wwhere  classified;  (6)  fomaee 
aftd  HwMiiij  anpidiea;  (7)  anppliea  osed  in  the  arts. 

D  4.  Cleamimg  and  Toilet  Supplies — All  expenditures,  whether  pureliase  price  for, 
or  outlay  or  advances  under  contract  or  open  maricet  order  tm  prodnetion  of  things  whi^  have 
been  «r  are  planned  to  be  ftially  adapted  to  use  aa  deaners,  dinnfectants,  deodmiaers,  per- 
ftonea,  and  attwr  wappUm  for  todet  porpoaea  whidi  wbm  applied  to  use  are  consumed—inelud- 

ing  (1)  soaps,  soap  powders  and  liquids;  (2)  chemical  cleansers;  (3)  metal,  wood  and  stone 
polishes  and  washing  oils;  (4)  toilet  brushes  and  combs  (expendable)  ;  (5)  disinfectants, 
fungicides,  germicides,  insecticides  and  vermicides;  (6)  toilet  paper;  (7)  toilet  liquids,  pastes, 
powders  and  perfumes  (excluding  preparations  for  the  teeth) ;  (8)  sponges  (natural  and  ar- 
tificial), expendable  brooms,  brushes,  buckets  and  fabrics;  and  (9)  other  cleansers  and  toilet 


C&JSBinCAlfOK  or  BSEPBMDRmOK 


45 


supplies,  such  as  tooth  li(]uids,  pastes,  powders  and  picks,  sweeping  substances,  laundry  sap- 
plies  not  otherwise  classified,  harness  dressing  and  soap,  shoe  polish,  paint  remover. 

D  5.  Wearing  Apparel  and  Hand^ewing  SuppKee—Ail  expenditures,  iriietii«r  pof^ 

chase  price  for,  or  outlay  or  advances  under  contract  or  open  market  order  for  tlie  productioti 
of  things  which  have  been  or  are  planned  to  be  finally  adapted  to  human  use  for  body  cover- 
ing, protection  and  comfort  (excluding  recreational  supj)]ies,  and  helmets  and  suits  made  for 
persons  engaged  in  occupations  particularly  hazardous  on  account  of  their  necessary  surround- 
ings), and  for  use  as  hand-sewing  supplies — including  (1)  outer  garments,  such  as  overcoats  and 
rainooats,  furs,  capes,  jackets,  soita  and  dresses,  parts  of  raits,  diawls,  jeans,  etc. ;  (2)  head  cov- 
erings and  aeeeawiriee,  and  band  eovnings;  (8)  oater  footwear  and  leggings;  (4)  nadnrwear, 
hosiery,  shirts,  and  shirtwaisti;  (S)  baaterehiafs,  cuffs,  neckwear  and  supports  tot  dolfeing; 
(6)  hand-sewing  rapplies. 

D6,  Forage  and  Other  SuppUet  far  Animah  All  expenditures,  idietfaer  parehaae 
priee  for,  or  outlay  or  advances  under  contract  or  open  market  order  for  the  prodnetimi  of 
things  which  have  been  or  are  planned  to  be  finally  adapted  for  the  feeding  and  bedding  of 
animals  and  which  when  applied  to  use  are  consumed  (excluding  those  things  which  on  ac- 
count of  their  adaption  to  human  use  are  classified  as  provisions) — including  (1)  roughage, 
such  as  timothy,  alfalfa  and  clover,  wild  hay,  corn  fodder,  feed  straw,  Hungarian  millet  and 
panic  hay,  Kafir  oom ;  (2)  grains;  (3)  by-products,  mill  by-produeis,  packing-house  by-pro- 
daets,  dairy  by-prodoetn^  brewery  by-produeta,  distillery  by-produets;  (4)  raeeulent  feed  not  by- 
products, raeh  as  ensilage,  turnips,  rape,  mangels,  cabbages,  earrots,  sugar  beets,  forage  beete; 
(5)  bedding;  (6)  horse  shoes  and  harness  supplies  (e^pradable) ;  and  (9)  miscellaaeoaa  forage, 
such  as  conditiffli  powders,  bone  meal,  oyster  didla,  meat  for  Miimjiia,  dog  biseuit,  hone  ratiom, 
rock  salt 

D  7.  Provisions — All  expenditures,  whether  purchase  price  for,  or  outlay  or  advances 
under  contract  or  open  market  order  for  the  production  of  things  which  have  been  or  are 
planned  to  be  finally  adapted  to  use  for  human  food  and  drink  (excluding  those  things  of  sim- 
ilar nature,  which  on  account  of  lack  of  specific  adaption  for  use  as  human  food  are  classified 
as  forage) — including  (1)  meat,  fish  and  fowl;  (2)  dairy  products  and  eggs;  (3)  cereal  food 
products;  (4)  vegetables;  (5)  fruit  and  nuts ;  (6)  saccharine  products;  (7)  beverages;  (8)  con- 
diments, flavcns  and  piddes;  (9)  fats,  dls  and  misedlaneoas  provisiaQa,  raeh  aa  lard  and  mb- 
stitntes,  tallow,  oleomargarine,  other  fata,  oQs,  ntisedlaneous  prepared  foods,  gdatine. 

D  8,  Explosives  and  P^froieeknic  Supplies— JJl  ezpenditares,  whether  purchase  prioe 
for,  or  outlay  or  advanees  under  oontraet  or  open  market  order  for  the  prodfaetlon  of  things 
which  have  been  or  are  planned  to  be  finally  adapted  for  use  in  dgndii^r,  blaating,  and  i«erea- 
tional  purposes,  and  which  when  applied  to  the  use  for  which  they  have  been  adapted  are  con- 
sumed— including  (1)  explosives  for  use  as  ammunition;  (2)  separate  loading  projectiles;  (3) 
separate  loading  powder  charges,  primers,  fuses,  detonators,  tracers  and  grenades  (none  of 
these  assembled  with  ammunition)  ;  (4)  ammunition  for  revolvers,  rifles,  and  machine  guns; 
(5)  fixed  ammunition  for  cannon;  (6)  pyrotechnic  supplies  not  elsewhere  classified;  (7)  ex- 
pkihres  not  dsewbere  elasnfled. 

D  9.  Special  and  Miscellaneous  Supplies — All  expenditures,  whether  purchase  price 
for,  or  outlay  or  advances  under  contract  or  open  market  order  for  the  production  of  things 
other  than  those  classified  above  which  have  been  or  are  planned  to  be  fimdly  adapted  for  use, 
and  which  when  applied  to  the  use  for  wbidi  tiiey  have  been  adapted  are  actually  or  con- 
structively consumed — including  (1)  recreational  supplies  not  elsewhere  classified;  (2)  water 
and  ice;  (3)  household  supplies  not  elsewhere  classified;  (4)  florist's  and  agriculturist's  rap- 
plies;  (5)  fiags  and  bunting  (exp«adable) ;  (6)  fire  extinguishing  rapplies;  (7)  tobacco  user's 
supplies,  snuff  and  chewing  gum.  ^ 


E.  Equipment  (Including  Live  Stock)  and  Parts — All  expenditures,  whether  purchase 
price  for,  or  outlays  or  advances  under  contract  or  open  market  order  for  the  production  of 
things,  or  parts  of  things,  which  are  or  have  been  planned  to  be  adapted  to  continuing  use  for 
Imtmimt  tiw  ellainy  snd  tomomj  of  kmaui  dBnrt,  or  lor  dultaiiig^  mpportiiig,  iHianagi 
qtfrjiag,  or  pratoetiBg  ptmam,  animab  or  tiuogi  (eawJiiding  itema  elaHiiied  under  ■truetuw) 


E 1.  Mmi,  Light,  Power,  Ventilation,  BefrigmrttHem  and  Electrical  Equipment  {OOm 
Ttkfkmtm  mtd  Telegraphic  Eqvipmenl)   intiliiilim  liot-air  and  ftaoin  produemg  ap* 
itgiiiiMj  a)|«ipMM|^  rafiljiiatiitf  wpiipi— if,  ■twaii  and  nfliar  uliiHn  fluid  fmipniw,  d«o> 
trical  generators  and  motoi%  THUtflatiiig  equipment,  power,  heat  and  cold  tramnBitting  eqnip- 

air  mm^ftmim%  eqpwp— nt,  wimilliiianni  haa^  liglU  and  poww  eqn^poMnt 


MX,  IVwiadiM  md  Otrnttrmriiem  Jlgaipi w#  Iwahidhig  egmpmaat for famuag and 
aaltaiiliiai  off  raw  MalHiab  ar  wAnkumm,  metal  trmkiag  equipment,  non-metaUie  mineral 

working  equipment,  timber  working  equipment,  food  preparing  equipment  (excluding  household 
utensils) ,  printing,  and  fibre  cloth  and  leather  working  equipment,  distilling  and  refining  equip- 
ment, construction,  repairing  and  wreeking  equipment,  miscellaneous  production  and  eonstme- 
tion  equipment. 

B3.  Transporting  and  Conveying,  and  TeUphtmic  and  Telegraphic  Equipment — in- 
cluding steam  and  electric  railroad  equipment,  traction  engines  and  road  vehicles,  floating  equip- 
ment, elevators  and  other  equipment  for  lifting,  hauling,  conveying  and  otherwise  moving 
persons  or  things,  trunks,  valises  and  other  containers  for  transportation  of  things,  fittings 
q>ecifically  adapted  for  equipping  boats,  etc.,  telephonic  and  telegraphic  equipment,  harness, 
aaddleiy,  trappinga  and  otiMr  alaUe  and  garage  equipment,  miwwllanfwww  tramportii^r  wd  oon- 


E  4.  Furnitwre  and  Furnishings — including  chairs,  beds,  and  other  supports  for  the 
body,  tables,  desks,  and  other  auppcota  and  depositoriea  for  e(namoditiei)  floor  eorerings,  por- 
tierai^  wtiH,  windiHi  and  fimitoro  aoToringn  dzaperiea  and  window  tHidiTif,  kitdiea,  dining-room 
and  hooadiold  utcnrils  and  erodnrj,  bafhi^  lavatories  toilets  and  toilet  aeeemorie%  bedding  (ez- 
dusiye  of  bed  linen),  ofiBce,  library  and  atoro  ftairftBio  and  larridlMiii  net  aUwmiaa  elamilhid, 
\  furniture  and  fnmialiiwgr. 


Ms.  Property  and  lAfa-Premvimg  and  CmeMiing  JI7gutpmeii#--4ncinding  fire  pre- 
■li  ii^rtiag  oquiimMnl,  Kftt  myiwg  egmpmcnt,  eleaning,  renovating  and  polishing  equip- 
t,  dipping,  trimming  and  rolling,  and  watariag  equipment  for  lawn  and  garden,  equi|HBent 
proleetion  of  ihipping,  milfillsneow  pwper|y  and  earetaking  ognipment 


M6,  ^daealtMial,  SdenUfic  and  BacrmUonal  fgutpmeai— including  educational 
equipment^  aadi  as  lilMaiy  alodc,  art  gallery  atoe^  anaemn  atodi^  aooiogieal  garden  stock,  bo- 
tanieal  garden  atodt  and  ashool-room  aqpgwaat,  sdentifie  equipment — inelnding  soigioal 
and  amdieal  eqpiipment,  measuring  inatruments  and  accessories,  weighing,  testing  and  meter- 
ing apparatus,  spectacles,  field  glasses  and  other  aids  to  the  senses,  photographic  equipment, 
uriTlertaking  equipment,  mechanical  drafting  devices  and  laboratory  equipment  not  classified, 
recreational  equipment,  including  musical  instruments,  stage  equipment,  picture  exhibitors, 
lantern  slides,  etc.,  gymnasium  and  playground  equipment  of  a  permanent  nature,  air  guns 
ttcowing  apparatus  (not  internal  eombnalaon)  and  targets,  and  games  equip- 


E  7.  Police  and  Military  Equipment — including  rifles,  revolvers  and  other  small  arms, 
batons,  night  sticks,  riot  clubs,  etc.,  belts,  badges,  bugles,  hand-cuffs,  fire  and  traffic  lines  and 
ropes  danger  signs  and  rods,  miscellaneous  police  and  military  equipment 


41 


E  8.  Live  Stock  and  Poultry  {Other  Tlian  Stock  and  Poultry  Purchased  for  Slaughter 
and  Zoological  Stock) — including  horses,  cows,  bulls,  heifers  and  calves,  pigs,  chickens,  geese. 

E  9.  Miscellaneous  Equipment — including  oflBce  and  store  equipment  other  than  furni- 
ture and  furnishings,  punitive  and  correctional  equipment,  equipment  for  handling  insane 
patients,  diving  equipment,  signaling  equipment,  equipment  for  inspecting  supplies,  etc. 
(exclusive  of  eonstruelion  work) . 

F.  Structures  and  Parts  and  Non-Stbuctural  ItcpaovnoDniB  vo  Laud.— All  expend- 
itures, whether  purchase  price  for  things,  or  parts  of  things,  or  outlay  or  advances  undrar  con- 
tract or  open  market  order  for  the  construction  of  things,  or  parts  of  things,  not  in  the  state 
of  nature,  fixed  or  built  on  land,  or  for  alterations  made  by  man  to  the  surface  or  sub-surface 
of  the  earth  for  whatever  purpose,  these  things,  or  parts  of  things,  or  alterations  to  land,  being, 
or  being  plamud  to  be,  adapted  to  e<mtinaing  use  istt  didtering,  supporting,  storing,  or  pro- 
tooting  pemon%  animals,  or  things,  or  for  in^roving  Hie  natoral  condition  of  tiw  oartk  so  aa  to 
aaliiri^  Innnan  vaala  '  inaioduig: 

J**  1,  Buildings,  such  as  office  buildings  for  administrative  purposes,  buildings  used  for 
imperative  purposes,  readoicea  and  other  living  quarters,  auditorhmM,  exhibition  halk^  mnarama, 
dub  honaoi  and  amusanoit  idaces^  sfeoroii  alor^oaaes^  dieds,  didtnn,  ote^  aliAlea,  garages^  car- 
riage dieds,  etc.,  buildings  used  solely  for  the  production  of  heat,  light,  power  or  reCrigeratioa, 
sewage  and  drainage  disposal  jdanli^  maseeUaneons  buildings  not  elsewhere  Hsarified. 

F2,  Excavations,  BmbankmenU  and  Bwrfacmge—maA  aa  tonnd^  tohei^  snhwigrB,  con- 
duits, canals,  and  ditches,  artificial  river  and  harbor  channels  and  basins^  pavements,  walks, 
roads,  sidewalks  and  streets,  filtration  beds  and  galleries,  naphtha  street  lamps  and  posts,  wiring 
and  necessary  support^  railway  and  tramway  embankmimts,  tracks,  switches^  etc^  fecial  and 
miscellaneous. 

F  3.  Reservoirs,  Wells,  Cisterns,  Mines,  Quarries  and  Borings — ^induding  reservoirs, 
hadsM^  forabaysy  etc.,  weUs^  datonaa  wd  ooNgiMli^  minoit  ^fiiiiB^tMf  Wt^'MIP!^  tpf^eT  and  miscd- 
lanoowL 

F4.  Retaining  and  Restraining  Walls,  Breakwaters,  Bulkheads,  Etc. — ^induding 
dams,  levees,  riprap  works,  embankments  along  streams  and  water  fronts,  breakwaters,  iataka 
cribs  and  structures,  retaining  walls,  bulkheads,  special  and  miscellaneous. 

P5,  Bridges  and  Ftadueis— induding  bridges  as  extensions  of  streets  and  grade 
crossings  (abolition  of). 

F6.  Piers  and  Wharves, 

f7»  OmammtM  and  CammmoraHoe  Strudures,  Fownfaint,  Fences,  Xle.— indnd- 
ing  monnments,  statuary,  ardies,  gravestoneiii^  mauaolMmn  and  tombs,  memorial  slahs^  taUola, 

windows,  etc.  (attached  to  other  structures),  fountains,  fences,  arbors,  trellises,  pergolas,  flag- 
poles, etc.,  feed  racks  and  troughs,  fixed  a^paratna  and  improveamnts  for  outdoor  rooreational 
purposoi^  special  and  miscellaneous. 

F8.  Non-Stmetwral  /mprovMiieiils— indnding  filling  and  terracing,  sodding,  horti- 
ooltnral  ia^rgtimenti,  raang  atraalami  aai  imaonng  obatmctiaas^  qpeeial  and  miaedlanoona. 

G.  Land — All  expenditures  for  land  or  interests  in  land,  viz. : 
G  1.  Freeholds 

02.  Ground  Rents 

0  3.  Long  Time  Leaseholds 

Q4,  Water  Bights 


II.  Pi  Rcn ASK  <»F  KuiiiTs  OP  Action,  Payment  ok  Debt,  and  Otuer  OBLi<i  \Ti()Ns — All 
expenditures  iu  the  nature  of  compensation  as  purchase  price  for  rights  to  deinuud  and  en- 
force action  by  or  against  agents  or  tnuteo^  debtors,  and  owners  of  property  under  contracts 
of  aak,  wd  for  rights  to  act  nnder  patoits  and  copyrights,  and  nndcr  other  privil^^ra  grant- 
ing momapoBm;  and  all  ezpencBtores  by  way  of  payment  of  debt  (including  payments  to  sink- 
ing fimdi),  repaynMBli  id  depoMt%  tmd  paynMnls  of  refunds,  awards  and  indemnities— includ- 
ing: 

HI.  Purchase  of  Rights  to  Demand,  Control  or  Enforce  Action,  or  of  Rights  to  Act 
— includes  (1)  the  purchase  of  powers;  (2)  the  purchase  of  eciuitable  interests;  (3)  the  pur- 
chase of  corporate  shares;  (4)  the  purchase  of  notes,  bonds  and  other  choses  in  action;  (5) 
the  purchase  of  options  to  purchase;  (6)  the  purchase  of  patent  rights,  copyrights,  franchises, 
perants  and  prrvilqpea. 

H  2.  Faymcnt  of  Debt  and  i'aym««*  <o  Stnfctnflf  ^'wikfa— All  expenditures  in  the  na- 
tu«  of  payment  or  detireiy  of  bmmj  eoBkneled  to  be  ddiveaped  in  tiie  wddng  of  loana  or  at 
the  time  itf  mikius  pntduMes  on  credit,  empt  interest;  and  aU  esiPea^^iirea  or  reaerva- 
tioiM,  ^  purpose  of  whidi  is  to  enmolate  or  set  aade  fonds  for  the  anthoriiation  or  tnal 
pfQment  of  indiiytodMHi 

M.  3.  Bept^memi  JhpMii$—ASk  ezp^tiues  in  the  nature  of  repajmients  of 
anoontB  nst  sni^  Is  dunii  «f  ekm  bor  the  pwm9a^«  U  whish  it  has  Mwunsd  the 
enslsdlur* 

M  4.   OhUggtiam  Ari$mg  from  Aa^emnenis, 

MS*  Msfnnd*  mtd  AwturdB  JUl  egpenditnres in  gspaymentw  refund  of  the  whole  or 
part  of  $m  ■■awt  or  amoonti  {menously  reedved  in  payment  of  indebtedness  (inelnding 

leftends  et  rqiayments  in  connection  with  transactions  between  departments  or  establishments; 
in  connection  with  transactions  with  the  public,  such  as  collection  of  taxes,  or  other  revenue, 
sales  of  land  or  other  property,  or  other  transactions). 

J.  Wood  Cauamm  and  OumMsunoniB  Onii  Than  PmnoNs  and  RanBEifSNT  Salaries 
— ^All  expenditures  made  to  meet  fixed  charges  against  the  municipality  or  to  aid  individuals, 
establishments^  or  mdertaloBMB  (atrinding  penaions  and  retirement  salaxiei)  sr  as  gifta-^n- 
eluding: 

J 1.  ttenU — ^All  expenditures  on  account  of  current  expense  accruals  as  distinguished 
froai  purchase  price,  for  rights  to  possession  and  use  of  land,  structures,  or  e<|uipincnt  owned 
by  another,  the  possession  of  which  is  to  be  relinquished  at  the  end  of  a  term  specified  or  im- 
plied by  law. 

J  2.  Royalties — All  expenditures  for  the  right  to  use  or  act  under  patents  and  copy- 
rights or  other  privileges,  granting  monopolies. 

J  >.  Fees  for  Licenses,  Permits  and  Privileges — All  expenditures  made  as  compen- 
sation to  any  jrovcruniental  unit  for  (1)  a  license  (a  grant  or  jxTinission  by  persnns  in  execu- 
tive or  administrative  authority  to  conduct  classes  of  business,  to  pursue  kinds  of  occupations, 
to  perform  acts  and  enjoy  rights  which,  by  reason  of  police  regulations,  enacted  or  imposed, 
eoidd  not  be  eoadneled,  pursued,  perlonaed,  or  eigc^ed  exeept  for  soeh  aiitliorizati<ai) ;  (z) 
a  fwrnnt  (a  fennid  fpmt  sr  penmsiott  by  parsons  in  exeentiTe  or  administrative  antiuMri^  for 
the  perfonMinee  of  qpeeial  acts,  the  nature  of  which  is  specifically  defined  1)y  the  terms  of  the 
instrument  e<mTeying  the  grant  and  the  performance  of  which  acts  terminates  the  grant)  ;  or 
(3)  a  privilege  (a  contract  when'l)v  the  governmental  unit  gi-anting  the  privile«?e,  through 
executive  or  administrative  authority,  formally  grants  or  gives  permission  to  conduct  a  defin- 
itely stipulated  business  to  pursue  a  definitely  described  occupation,  to  perform  definitely 
stated  acts,  or  to  enjoy  definitely  prescribed  rights  which  otherwise  could  not  be  conducted, 


pusned,  perletmsd,  or  enjoyed  by  reason  of  the  governmental  unit's  right  of  ownership,  oc- 
inpaliiM^  m  «mmbI). 

/  4,  Imferegt—AH  expenditures  in  the  nature  of  compensation  for  the  deferment  of 
money  payments  eontraeted  for  in  tiie  making  of  loans  or  at  tlie  time  of  making  purchases  on 
credit,  or  in  the  nature  of  grants  of  percentages  on  money  received  or  s^  aside  and  held  by  the 
municipality  in  the  capacity  of  banker  or  tmstee. 

J  5.  Insurance  and  Depreeiatum  Fund»—AIL  expenditures  or  reservations,  the  pur- 
pose of  which  is  to  purchase  a  guaranty  of  indemnity  for  ixguxy  to  or  kss  of  proporlj  or  funds, 
or  to  provide  against  impairment  due  to  deterioration,  or  to  cumulate  or  set  aside  fundi  for 

such  purposes. 

J  6.  Educational  and  General  Welfare  Grants  and  Contributiotu—AH  expenditures 
in  the  nature  of  grants  or  contributions,  the  purpose  of  which  is  to  encourage  education  or 
science;  contributions  to  expositions;  contributions  to  international  societies,  or  payments  of 
quotas  of  ezpensea  of  international  proceedings,  projects,  etc.;  payments  of  membership  assess- 
moilB  of  ^0  etty  or  its  oAeers,  or  amployees  in  sosieties,  etc. ;  contributions  towards  the  main- 
tewMoe  of  hsspitsls,  and  otiier  oontribntioas  of  similar  ehuaeter. 

J  7,  a%ppoHofMmwyOt9mmaUom-^9ti^  Chtmrd,  Old  Omrd,  Veteran  Corps. 
— AU  eq^enditnres  in  the  nature  of  grants  <a  eontiibations,  the  purpose  of  which  is  to  support 
militaiy  organiaations,  namely,  the  National  Ckiard,  Old  Gnaxd  and  Yetnan  Corpo. 

J  8.  Burial  Bxpenset,  Proffidmst  Fwmk  md  olfter  GrwiuiHei'-AIl  ezpenditBiSB  to 

persons  in  the  nature  of  giatoities,  the  purpose  of  which  is  to  ineiease  the  efBeieucy  of  those 

in  service,  or  which  are  made  on  other  grounds  of  pnblie  poli<gr,  excepting  tnds  fw%idifls  and 

bounties  and  retirement  salaries  and  pensions. 

J  9.  Other  Fixed  Charge$  and  ContribuUans  (inoluding  tans  paid  to  other  eivil  divi- 
sions). 

K.  P£NsiOM8ANi>BBnnBiiiaiTSALABnB--All  expenditures  to  persons  by  way  of  aeenuds 
of  £asd  ehaw  Mids  as  flBiipiiiiw  isf  pist  swisei  to  the  omnie^M^. 


U  Contingencies— All  moneys  or  amounts  lost  to  the  city  by  its  officers  or  agents,  through 
misqipropziatioii,  accident,  or  negligence,  or  by  theft,  and  all  expenditures  for  whatever  pur- 
pose (enept  tiwse  under  M,  bdow)  whidi  esnnot  be  alloeated  to  any  of  the  preceding  classes. 

M.  Payments  Arising  from  the  Bjelation  of  Agent.* 

FUNDS 

Expenditures  must  be  analyzed  by  funds  in  order  to  show  the  respective  use  of  general 
funds,  loan  fonds  and  ^eeial  and  trost  fonds  fiw  the  various  characters  of  expenditure. 

The  analysis  hy  funds  shows  for  any  peniod  the  nse  of  loan  (or  eapital)  foacb  for  enztent 
txpenses  and  the  use  of  general  funds  for  the  aeqoisition  of  permaneBt  pmperty  md  otiier 
capital  account  purposes.  It  also  shows  tho  aoMMint  of  iq»eeial  and  trust  funds  nssd  for  gen- 
eral and  capital  account  porposeB. 

RECONCILIATION  OF  EXPENDITURES 
In  preparing  a  statement  of  expenditures  include  all  accounts  to  which  expenditures  have 
bean  charged  in  the  pmd  covered  by  the  statement.    In  those  cases  where  expenditures  are 
snbieeted  to  a  seeoBdaxy  dasnfleation,  for  example,  in  stores  account,  or  in  work  in  progress 
•oeomt,  tiie  eqwBditiires  dwdd  be  sintsd  in  ^is- 

<^F<ir  tke  riowMastioa  by  object  in  greater  detail  consult  the  Objea  oi  ExDenditure  ClaMuMimtitm.  Im>  tk^ 


f7IiiaflIWlPAT¥>H  W  HtPlWWTlJMB 


For  «nmple,  a  purnhim  of  ■kotoi  ii  Aaigdl  to  tbfe  ittirei  aoooUnt  in  the  pnamry 
«f  ijwaditMWi  and  takn  iato  etovdMOM.   Hm  ftovei  m  (Hteqaei^  iaaed 

storehouse  and  used  for  correBk  iiniiiiiiii  In  the  statement  of  e^>enditant  ttk  double 
transaction  is  included  once  in  stating  expenses  and  is  excluded  from  the  statement  of  expendi- 
tures for  stores.  In  stating  the  expenditures  for  stores  the  amount  that  should  appear  in  the 
expenditure  statement  as  the  expenditures  for  stores  is  the  net  increase  or  decrease  in  the 
stores  balance  for  the  period,  the  remainder  of  the  expenditures  for  stores  appearing  in  the 
to  vkkh  they  haye  been  diitnbiited,  as  eiq[>ense,  property,  etc  By  this  metiiod  dupli- 
is  atfsidM  and  tts  aqienJUmni  are  maM  to  liie  tenm  «f  liw  aeeounts  to  lAaiA  they 


TIm  torai  for  reeoneiliatioa  of  primary  expenditures  with  Touchers  sent  to  the  dty  con- 
I  ait  to  tte  di,i|>ai  tiBsnt  rtf  sapplies  foUsiva: 


Expenses 


Stores  Acquired   

Poetage  and  Traosportaticm 

Woric  in  Progress  

Property  Acquired  ........ 

Accounts  BMeivable  ....... 

of  BswHW* ... 
Rendend  Other  De- 
partments .... 

iBToices  Payable 


» •••«««  « 


Balance  ot 
UnTOoehered 

Involeei  at 
Beflnninc  ot 

Adjostmenta  In 
iBvolMssfter 

Olty  OoatroUer 

Balance  ot 
Invoices 

Faytfde  at 
OkMeot 

•  - 

1  M  1  1  1  1  1  1 

1  M  1  1  1  1  1  1 

Z  ■ 

1  1  1  1  1  1  1  1  1 

1  1  1  !  1  1  1  1  1 

similar  to  ahoveia  to  ha 


and 


-         •    »  I.. 

Totsli 

1 

1  Ucswral 

Stwlal 

SnwHcs 

SoeeSes 

Balance  of  Unvoudierad  Invoiees  at 
Beainiiing  of  Penod  

Invoices  Registered  during  Period.. 

Adjustments  in  Invoices  after  Begie- 
toation    (inereeeea   MeAs'  d^ 
aeasee,  red)   

I 

1 

Vou^ea  dnvoices)  sent  to  City 
OoaAralar  (Dept.  of  Supplies)... 

Balance   of  Invoices  Payable  at 
Qose  of  Period  j 

j 

1  - 

1 

Totals    — 

The  form  for  stating  expenditures  in  detail  as  weU  as  the  etementa  other  than  espen^tmres 
eontained  in  eipoiditare  accoonti^  follows: 


63 


Special  rands 

SappllSi 

1  1  1  i  1  1  1 

1 

1  1 

1 

1 

1    1    1    1    1  1 

1 

1  1 

1 

1 

I 

1  1  1  1  1 

1 

1  1 

1 

I 

i  1  1  1  1  i  1 

1 

1 

MINI 

1 

1 

1 

1 

1  1  1  1  1 

1 

1  1 

1 

1 

1        Loan  Jundi 

Supplies 

1  1  1  1  1  1  1 

1 

1  1 

1 

1 

1  1  M  1  1 

1 

1  1 

1 

1 

1 

i  M  1  1 

1 

1  1 

1 

1 

Regular 

1  1  1  1  1  1  1 

1 

1  1 

1 

1 

1  1  1  1  1  1 

1 

1  1 

1 

1 

1 

Mill 

1 
1 

1  1 

1 

1 

-a 

Supplies 

i  1  i  i  1  i  1 

1 

1  1 

1 
i 

1 

1  1  1  i  !  t 

1 

1  1 

1 

1 

1 

Mill 

1  1 

1 

1 

1 

1 

Begular 

1  1  i  i  i  1  1 

1 

1  1 

1 

1  i  1  1  M 

1 

1  1 

1 
1 

1 
1 

1 
1 

Mill 
II  II  1 

1 
1 

1  I 
1  1 

1 
1 

1 
1 

Totala 

1  1  1  1  1  1  1 

1 

1  1 

1 

1 

i  1  1  1  1  1 

I 

1  1 

OS 

a> 
It 
3 


i-i 

|§ia 


at 

2 

3 

n 
hi 

I 

i 


H  S  P  o 

0)  4)  0)  - 
■Q  >-  >-■  1-  i^-T-i 

£  S  S3  S3^^ 

iilllll 


(» 

a 
o 
I- 

a. 


u 


O  o 


S 

o 
« 

§ 

i 

z 

u 

0. 

X 


it 

.3* 


3 


I 


a> 


-  nn 
•TJ 
O 

I?  Ill 

T3  3£  a 
" a  a  a^^ 

Z  <U  0)  (Wt;  M 
H  «>  O  W  O  g 


JS2  ^ 
a  a  a  2 

ft^     /IN  rt\ 


o 
o 

as 


rj 

a  3 
i« 

Si; 

"2  *• 
O.  O 

<U 

a 

«-  2 

fc.  >• 

Q.  <» 

28 

vi-i  CD 

o  g 


j 


i' 


I 


I 


s 

^  i 

5  8 
1  3 

I  i 

■S  g 


1 

I 

Supplies 

1  1  1  1 

1 

1 

1 

1 

1  1  1  !  1 

1 

1  1  1  1  1 

1 

1 

1  1 

1 

1  1 

1 

1 

1  1 

1 

•< 
m 

1 

1  1  1  1 

1 

1 

1 

1 

1  1  1  1  1 

1 

1  1  1  1  1 

I 

1 

1  1 

I 

1  1 

1 

1 

1  1 

1 
1 

Loan  Fuoda 

Supplies 

i  1  i  1 

1 

1 

1 

1 

II  i  11 

1 

1  1  1  1  1 

1 

1 

1  1 
1  1 

1 

1  1 

1 
1 

1 

1  1 

Begular 

1  1  1  1 

1 

1 

1 

1 

1  1  1  1  1 

1 

1  1  II  1 

1 

1 

1 

1  1 

1 

1  1 

1 

General  Fund 

Supplies 

till 

1 

1 

1 

1 

Mill 

1 

II  1  1  1 

1 

1 

1  1 

1 

1  I 

1 

1 

1  1 

1 

Mil 

1 

1 

1 

1 

1  M  II 

1 

1  1  1  1  1 

1 

1 

1  1 

1 

1  1 

1 

1  i 

1 

!  1 

1  1  II 

1 

1 

1 

1 

1  1  1  11 

I 

1  1  1  1  1 

1 

1 

1  1 

1 

1  1 

1 

1 

1  1 

1 

I 


0) 


I-  »-•  fa 


2« 


a 


a> 


^  1 


P5 


I 


t 

3 


St?-"  * 


3  3 


i 


H  a  08  oST< 


£  0) 


00 


.S  ig-assi 


O  03 


O  V 


P.  o 

b 


o  o  O  O  O  o 


5  i£ 


|h  £  o  P  o  o 


QQ  00  OQ  O 

<D  Q>  <U 


OQ  03  (D  OO  09 
<U  <U  d>  <U 
D  3  D  3  3 


I 


1 


2 


I  0) 


b  1- 


o     o  5 


0)  « 

Jl 


cat 


oEjjMnnaATKHr  or  nrooMi 

Receipts  are  all  cash  coming  into  the  poasesaion  of  the  City  in  a  stated  period  Imipeetive 

of  the  source. 

Licome  is  the  aaount  of  funds  collectible  or  receivable  in  a  cerfiite  period,  whethor  twHiMtfld 
ormC. 

Berave  k  the  iaetitmt  of  gain  i^piieiiye  or  iqnp(»tMiiaU«  to  a  eertain  period  as  aoeror 
ingin  and  beteigiag  to  ttut  pariod,  liiwpoatife  of  tt>  poriod  in  lAUk  H  Ueamm  oolliotiMo  or 
is  wHwtud- 

It  is  very  importaat  that  the  distinction  betiroen  tho  various  topies  abofo  dofinod  bo  kopt 

clearly  in  mind. 

Just  as  the  detail  classification  of  expenditures  is  necessary  in  order  to  secure  detailed  in- 
formation, so  the  detail  classification  of  income  is  necessary  for  the  same  reason, 
fnoonie  is  daarified  as  foUows; 

(a)  By  oiganiation  vadia, 

(b)  BjfmMam, 

(c)  By  dhnMlar  of  ineome^ 

(d)  By  source  and 

(e)  Byfnnds. 

OROANIZATION  UNITS 

The  total  income  of  the  city  is  classified  by  departments  or  sub-divisions,  such  as  bureaus, 
oAees,  ete^  fnin  wkadi  it  aeenMS  and  uliicl;!  a^e  known  as  organisation  units,  viz.:  Department 
if  Milie  Bthl^,  Soelrieal  BonsiQ. 

FUNCTIONS 

The  activities  of  a  goveinniental  organization  are  its  functions.  The  functions  of  the  Elee- 
trical  Bureau,  for  example,  are  Electrical  Inspection,  Elevator  Service — City  Hall,  Fire  Alarm 
and  Telephone  Service,  etc.  The  functional  dassificatiQu  complete  for  each  department  and  bu- 
reau will  be  found  in  Chapter  XIY. 

CHAEACTERS  OF  INCOME 

The  classification  of  income  according  to  whether  it  arises  through  the  reduction  of  an  asset, 
the  abatement  of  expense,  the  increase  of  a  liability,  or  the  accrual  of  revenue  shows  the  char- 
•eler  of  ineome.  Hie  daariiieation  of  ineome  by  character  follows : 

1.  Securities  is  credited  where  they  are  realized  on  and  give  rise  to  an  account  receiv- 
able. 

2.  Land,  Structures,  Other  Improvements  and  Equipment  is  credited  where  an  ac- 
count receivable  arises  from  the  sale  of  permanent  properties  of  the  city. 

3.  Expense  is  credited  where  an  account  receivable  arises  from  an  amount  due  to  the 
city  on  account  of  refunds  for  expenditures  of  an  expense  nature  previously  made. 

4.  Debt  is  credited  where  an  account  receivable  arises  from  the  sale  of  bonds,  or  from 
an  amount  due  to  the  city  for  the  principal  of  mortgages  executed  upon  city  properties. 

5.  Revenues  Accrued,  Not  Due  is' credited  where  an  account  receiYable  arises  from 
revenues  that  become  collectible  subsequent  to  their  accrual. 


^KkUKtmUlHOfH  OP  DiOOm 


6.  Reserve  for  Unaccrued  Revsnubb  is  credited  where  an  account  receivable  arises 
which  will  later  become  revenue. 

7.  Revenues  is  credited  where  an  account  receivable  arises  from  amounts  becoming  due 
fhe  city  of  a  revenue  nature  and  which  have  not  previously  be^  taken  into  revenue  account 
as  a  deferred  debit. 

8.  Surplus  (or  Deficit)  is  credited  where  an  account  receivable  arises  with  no  cor- 
responding decrease  in  the  assets  or  deferred  debits  or  increase  in  the  liabilities  or  reserves 
ot  the  dty,  and  where  neillier  expense  nor  revoine  are  alfeeted. 

9.  All  Other  Income,  including  duplicate  and  excess  taxes  and  water  rents,  ground 
rents,  snd  any  other  accounts  giving  rise  to  income  to  the  city. 

SOUBGB 

Income  is  classified  by  source  as  follows : 

A.  Taxes  are  the  amounts  of  money,  other  wealth,  or  services,  which,  by  virtue  of  that  sov- 
ereign power  of  a  government  known  as  the  taxing  power,  are  exacted  for  the  support  of  gov- 
ernment, for  meeting  general  public  needs,  and  for  other  governmental  purposes,  without  refer- 
enee  to  q»oeial  advantage  enjoyed.  It  k  a  rii^t  whidi  in  its  natoie  adnofHodges  no  limit  It 
indodes  power  to  pranribe  Hm  oonditions  under  ivbieb  pecnns  and  oorpontkas  nuij  engage 
in  business  and  budneoB  activities,  receive  franchises,  and  enjoy  common-law  rights  and  privi- 
leges ;  the  power  to  prescribe  the  conditions  under  which  they  may  take  and  hold  title  to  real 
and  other  property;  and  the  police  power  of  social,  industrial  and  eeonomie  regulation  and  eon- 
troL 

AlOO.  General  Property  Tax  is  the  common  designation  of  the  direct  tax  upon  real  property, 
and  upon  other  property  which  is  apportioned  and  levied  by  substantially  the  methods  employed 
in  apportioning  and  levying  taxes  upon  privately  owned  real  property. 

110.  Current  General  Property  Taxes. 

120.  Delinquent  General  Property  Taxes. 

A200.  Special  Property  Taxes  are  those  direct  taxes  levied  upon  property  which  are  assessed, 
levied  and  collected  by  methods  that  are  not  generally  applied  in  the  case  of  privately-owned 
real  property  and  include  all  taxes  levied  upon  the  miseeOaneous  property  of  individuals  or 

SOI.  CorpoMite  Sloek. 

202.  Corporate  Indebtedness. 

203.  Savings  Bank  Deposits. 

204.  Mortgages. 
90S.  IvvtBstments. 
SOS.  GhcNwa  to  Aetim. 
S07.  Bonds. 

SOS.  Motes. 

909.  Land  (m  specified  smoaat  per  am  disMwet  from  'tiw  gvnenil  praperty  tex). 

910.  Horses  (per  head). 

911.  GKttle  (per  head). 
919.  Grain  (per  bmbel). 

213.  Ships  (per  ton  of  cap(u:ity). 
990.  Otlier  Special  Vmgertj  Tumm. 

ASOO,  Ofkmr  Ttaeet  an  Propertff, 

A400,  Buthteu  IVwet  and  Lieentu,  Bntmeu  taxes  are  taxes  upon  business  and  tmrnmi 

activities  in  proportion  to  the  volume  of  buaness ;  by  reason  of  the  peculiar  bumiess  in  whidi 
the  taxpayers  are  engaged;  or  by  reason  of  some  business  activity,  which  constitutes  a  part  of 
their  business.  A  licenu  is  a  granting  of  authority  or  permission  by  the  proper  authorities  to 


t 


perform  certain  acts  or  to  carry  on  certain  business,  which  without  such  authority  or  permission 
the  acts  or  business  would  be  ill^al. 

410.  Liquor  Traffic. 

411.  Betail  Liquor  License. 

41S.  Brewers*  License. 
414.  Bottlers'  License. 

420.  Other  Business  Taxes  and  lieenses. 

421.  Pawnbrokers'.  437.  Baby  Farms. 

4St.  Tenanenta. 

439.  Street  Cars. 

440.  To  Clean  Privy  Welk. 

441.  To  £eep  Animals. 
4tt.  To  Bteuglrtcr  Aatimili 
44M.  For  Wagons,  BmAmj  CwriagM, 

Carts,  Etc. 

444.  For  Drivers'   (separately  from 

4a). 

445.  Vendors'. 

44t.  Elevator  Operators'  License. 
44f .  Sngiaeen^  Certtflaste. 

448.  Moving  Picture  OpMiiiaMf. 

449.  Mercantile  Tax. 

450.  Tas  on  Dividends  in  ESxcess  of 
Six  ]Rer  erat.  FliSd  by  Snbiidr- 
iaries  of  the  PhflaMfkia 
Ba|^  Transit  Compaqy. 


423.  Plaoes  of  Amusement. 

424.  Lodging  Houses    (including  all 

buildings  with  lodgings  not 


m  m 

inn  or  immek), 
4M.  Brokers'. 
42C  Beataaraai. 

427.  BUIiard  and  PMd  Boom. 

428.  Peddler. 

429.  Auctioneer. 


431.  Ehnployment  Agency. 

432.  Moving  Picture  Tbeatra. 

433.  Booming  House. 

434.  TmhtKaxOj  Booae. 

435.  To  Sell  Mcsli; 

436.  To  Sell  Milk. 

490.  MiaeeUaneous  Baaiiieia  Tazet  uid  liieenses. 


JMO. 

no. 

Sm  Special  PermitB  and  Pmilegm. 

521.  Permit  to  Construct 
Stt.  Elevator  Peimite. 
Its.  To  OoBstraet 

524.  For  Bemoving 

525.  For  Street  OoeopHMgr  Iqr 

Builders. 


5S7. 

S90.  £^Mial 


of  Boilm. 
and  IGaeflDaiMoiia  Non- 


528.  Approval  of  Boilers. 

529.  Elevator  Inspection. 
S8Ql  Eterator  CettHleatea. 

531.  Highway  Privileges  Qraated  Pab* 

lie  Servico  Goaipuilaai 

532.  Awnings. 
9t  AAmtWng  City  Ordi- 


Bminflai  Tmam  and  Tiiiwnaiii, 


B.  Csuaam  and  AiWMHiWim.  Ckmrgt*  indndea  amounts  edleeted  aa  oMBpenaation  for 
govcnuMBtal  aoviee  porfotnad  for  the  benefit  of  a  partieidar  iadiTidMl  or  eorpormtioii,  or 
aHOimtB  collected  for  the  accumulation  of  funda  for  pnUia  purposes.  Assessments  are  propor- 
tional contributions  of  wealth  levied  against  property  or  persons  to  defray  the  costs  of  speci- 
fied public  improvements,  of  specified  public  services  undertaken  in  the  interest  of  the  general 
public,  or  amounts  collected  for  the  accumulation  of  funds  for  public  purposes.  Special  assess- 
moita,  like  taxes,  are  levied  and  collected  under  the  sovereign  power  of  the  government,  known 
as  taiiiig  powwf. 

BlOO.  Charges  for  Property  (other  than  Sales). 

110.  Subway  Loan  Charged  to  Public  Service  Corporstiona. 
111.  Philadelphia  and  Beading  Bailway  Company. 


120.  Abolition  of  Grade  Crossings  (Charge  for  Kailroad's  Share). 
121.  Philadelphia  and  Beading  Bailway  Company. 
183.  Battimmro  and  (Hiio  Bailroad  Company. 
138.  FkiladelpUa»  BatOmozv  aad  Washington  BaOteoad  Ooupany. 

130.  Damagea-to  Pnqpertjr. 
BlOO.  Ckarget  for  SsBpemHtwrti, 
SIO.  For  Support 

211.  Insane. 

212.  Dependents. 
818.  BosktoBla. 

214.  Non-residents. 

215.  Patients  in  Hospitals  (Quarantine). 

220.  For  Repairs. 

221.  To  Streets  Chai^d  to  Philadelphia  Bapid  Transit  Company. 

230.  For  the  Funded  Debt. 

881.  Sinking  Fund  and  Intereat  (3iarg«s  trtm  Board  of  PuMic  Sdneatloa  oa  CStgr  Loans  for 

School  Purposes. 

232.  Interest  on  Subway  Loan  from  Philadelphia  and  Beading  Bailway  Company. 

BSOO,  Charges  for  Public  Trust  Funds. 
310.  Sinking  Funds  (Principal). 
320.  Fire  Insurance  Fund. 
330.  Municipal  Pension  Fund. 
340.  Police  Pension  Fund. 
350.  Firemen's  Pension  Fund. 

B400.  Assessments  for  Property. 

410.  Assessments  for  Improvements. 

411.  flli'Mla. 

412.  Sidewalks. 

413.  Sewers. 

B500.  Assessments  for  Expendituret. 
510.  "Water  Connections. 
520.  Sewer  Connections. 
530.  Repairs. 

540.  Abatement  of  Nuisances. 

B600.  Charges  for  Funds. 
610.  Pension  Assessments. 

C.  Earnings  of  Public  Service  Emiuhibi  and  Oxmouii  Gmr  DMfiMtmam  (Feea). 
ClOO.  Public  Service  Enterpruet, 

110.  Water  Supply  Systems. 

120.  Electric  Light  and  Power  Systenu. 

130.  Gas  Supply  Systems. 

140.  Markets  and  Public  Scales. 

150.  Docks,  Wharves  and  Landings. 
ISl.  DndgiBf     Oty  Blant. 

160.  Cemeteries  and  Crematories. 

170.  Public  Halla. 

180.  Subways. 

190.  All  other  Public  Service  Enterprises. 
C200.  City  Treasurer. 

210.  Fees  for  GollectioiL 


t 

i 


C300,  Law  Depariimut. 

310.  Claims. 
320.  Attorneys'  Feei. 
330.  Search  Fees. 
340.  Bond  Desk  Fees. 
350.  Solicitor's  Costs. 
360.  TuLkn  Costs. 
870.  Mgwmi  Costs. 

401.  Summons. 

402.  O.  O.  Writs. 

403.  D.  B.  S.'s. 
4M.  Tnmmaipta. 

405.  Judgment  Searclies. 

406.  Locality  Searches. 

407.  SlMUlkHUL 

406.  Corta. 

409.  Fees. 

410.  Commissions. 

m.  isipifiniii— 

411.  Mslt  Tks  (GMit). 

413.  Law  Lilntkry  Fees  (Credit). 

414.  Criers'  Fees  (Credit). 

CSOtk  JSoeonbr  of  BoMb. 
510.  Beeoidiiif  Deecb. 

590.  Beeording  Assignments. 
540.  Noting  and  Itogiitiiriiig. 

550.  Searches. 
560.  Letters  of  Attomcgr. 
570.  Certified  Copies. 
580.  Bdeaaes. 

cm.  AUrlf. 

dO.  Eiaontinn  DoAiet 
m.  JMvonvwo  MBst 
630.  iwrfWtm, 

640.  Fines. 

650.  FoiB  of  Sheriff's  Depnties. 

C700.  Electrical  Bureau. 
710.  Poles. 

711.  Erection  and  Maintenance  of  Poles. 

712.  Attachments  on  City  Poles. 
fU.  Maviig  Ms. 

720.  Wires. 

721.  Mileage  ai  Wltw  cm  PriTSte  Poles. 
7».  Bwt  Of  WlMS  te  GHj  CUdes. 


t 


CLusiBnatinoti  op  Bfoom 


730.  Police  and  Fire  Signal  and  Telephone  Serviee. 
740.  Commissions  on  Telephone  Calls. 
750.  Rent  of  Conduits. 
760.  Auxiliary  Fire  Alarm. 
770.  Tax  on  Ti^ors. 

Caoo.  BmMm  of  MmUk. 

810.  Bxaminatim  Fees,  Master  Plumbers. 
830.  Wiawhiation  Fees,  Jonmeymaii  Plumbers. 
890.  B»TOgi8tntioa  Fees,  Master  Plumbers. 

840.  Re-registration  Fees,  Journeyman  Plmnbers. 

850.  Fees  £or  Certified  Copioi  of  Ifamafos,  Births  and  Deaths. 

C900,  SpeMamdMiscellameaus. 

910.  Fees  by  Districts  (Bureau  of  Snrv^). 

920.  Searches  (Bureau  of  Surveys). 

930.  Furnishing  Plans  (Board  of  Highway  Supervisors). 

940.  Park  Receipts. 

950.  Fees  (Register  of  Wills). 

960.  Orphans'  Court  Fees  (Register  of  Wills). 

970.  OommisBiou  on  Writs  (Begkter  of  WSJk). 

980.  Searches  (Beeeivw  <tf  Tasn). 

990.  Feea  la  GomliL 

D.  Fi^ns,  PnrixAiiB,  Fobrrb  akd  "Becamkn.  Fmes  amd  PenaUUt  are  amounts  of  wealth 
ezaeted  from  individiials,  firms  and  ecnporations  imder  the  sofrerrign  power  of  llie  goremssait 
of  inflieting  punishment  for  violation  of  law.   Forfeits  are  amonnta  aetannng  to  a  govemmoit 

in  accordance  with  the  terms  of  contracts  as  penalties  for  the  non-observanee  of  such  contracts. 
Escheats  are  amounts  of  money  received  from  the  disposal  of  property  whoso  owners  cannot  be 
ascertained  or  located. 

DlOO,  Fines  and  Penalties. 

101.  Court  Fines. 

102.  Costs. 

lot.  Magislnttes*  Few  and  Onrts. 

104.  Magistrates'  Costs  in  Soits  for  CoUec^iMi  of  DdbmimBft  IfMcantiie  Taxes. 

105.  Beden^tion  of  Dogs. 
100.  Ylolfttioii  of  WHnaaees. 

107.  Penalties  for  lUegml  FhmAiiig'. 

108.  Blocking  Highway. 

109.  Dumping  Manure. 

110.  Peliee  Wimm. 

111.  Mixing  Mortar  on  Highway. 

112.  Violation  of  Healtli  Sules. 

D200.  Forfeits. 

210.  Forfeited  Bonds. 
220.  Forfeited  Bail. 

230.  For  Alleged  Defective  Gas  Meters  Found  Upon  Examination  to  be  Correct. 
D300.  Escheats, 


E.  Subventions,  Grants,  Donations  and  Gifts.  Subventions  are  those  contributions  which 
are  made  by  the  National  Government,  the  State,  or  the  county  to  their  minor  civil  divisions 
pMAed  Hftieet  to  the  formal  complMnee  by  the  recipient  with  certain  prescribed  conditions, 
aai  anmit  mn  ikmt  mataOm&am  ude  hy  one  goreniBnl  to  anete  wiflMiit  tiie  pnor  ee^ 
fiteent  of  conditions.  Danaikm  mn  ttoae  eontribntkni  ttom  iHrivsto  mmnm,  wtUk  are  for 
the  establishment  of  libraries,  hospitals,  almshouses,  infirmaries  and  Mndred  htttitotions.  Oifti 
an  all  other  contritntions  Iqr  private  indmdnah  aad  aoipoaatiflna  tojBWwaiiinta. 

WlOO.  Snbventioiu  and  Orants. 

110.  For  Property  and  Improvements. 

111.  Road  Improvements  (from  Commonwealth). 

112.  Harbor  Improvements  (from  Conuuonwealth). 

120.  For  Expenses. 

121.  For  EncoTiragement  of  Agriculture  (Commonwealth  for  Coonty  Fair). 

122.  For  Support  of  Prisoners  (from  U.  S.  Government). 

130.  For  Prine^  of  Public  Trust  Funds. 

210.  For  Properlgr  and  ia^fovianiili. 

220.  For  Expenses. 

230.  For  Principal  of  Public  Trust  Funds. 

231.  Girard  Estate  Trust. 

232.  Minor  City  Trusts. 


110.  Beal  Ifatatfi 

120.  Condoito 

130.  Wires. 

140.  Equipment. 

150.  Wharves. 

160.  Bulkheads. 

170.  Docks. 

SIO.  Sabiiaya. 

220.  Structures, 
aw.  Oaa  Wetia. 

F300.  Interett, 

310.  On  Current  Depoaila. 
320.  On  Investments. 
330.  On  Funds. 
340.  On  Public  Trust  Funds. 


G.  Sale  of  Investments  (including  Maturing  Investments)  and  Sale  of  Property.  In 
maturing  investments  is  induded  all  amcmnts  reerared  on  aeeoimt  ef  payment  of  principal  of 
inTestments  upon  ib»  day  of  maturity  and  tiie  dirtribution  of  prindpal  of  invertmcnts  ti^en 
Ufnidation  ia  taldng  plaee.  Sals  of  property  indudes  all  amounts  reedved  from  tKe  sale  of 
j^gFiieal  asaefts  acquired  fnr  mnnidpal  pipuaca. 

0100.  8mU  of  IwoutmmtU  md  Maturing  Investm&ntM. 
110.  By  SUmg  Funds. 

lao.  By  Puldifl  Trust  Funds  tat  Mimidpal  Purposes. 
ISl.  Fire  Insaruiee  FnB& 

180.  By  PubKe  TrmA  Fondi  for  Non-munidpal  Purposes. ' 

140.  IMdrarsement  of  Prin^pal  {induding  Maturing  Investments). 

141.  Maiming  Infmliiwto. 

lil.  PrfaidpsI  from  CompnW  ia  Liqnidatioii. 

O200.  Sale  of  Supplies. 

210.  Water  on  a  Meter  Bass. 
220.  Coal  Tar. 
230.  Gas. 
240.  Coke. 

2^.  StQB«. 

960.  Gravel 

270.  By-products. 
280.  Repairing  Chairs. 
290.  Msnufaetured  Goods. 

O300.  Sale  of  Property. 

H.  BMMPfs  Wbich  hKamum  IismmmmmtL 

HlOO.  Bonds,  Notes,  Warrants,  Etc. 

110.  Bonds. 

120.  Notes. 

130.  Warrants. 

140.  Judgments. 

WHk  Temporary  Loans. 

160.  Undalmed  Loans. 

H200.  Trust  Liabilities. 

210.  Purposes  of  Public  Trusts. 

H300.  lAdbilities  as  Agent  for  other  Civil  Dwimm,  Boards  and  Societies. 
310.  Commonwealth. 

311.  Mercantile  Licenses. 

320.  County. 

330.  School  District. 

840.  S.  P.  C.  A. 


S41.  Ma^istraie^  liaes. 


OLAsanoAXKm  or  inoomb 


J. 


Wmsm  CUxiior  n  Oaowiu 


/iOO.  Suspense  Accounts. 

110.  From  Beceiyers  of  Failed  Depositories. 

210.  Overpaid  Amounts. 

220.  Overdrawn  Warrants. 

230.  Paymaster's  Refunds. 

240.  Duplicate  Taxes  and  Water  Rents. 

250.  Excess  Taxes  and  Water  Bents. 

lmctm$  from  Sale  of  Bonds  (other  than  Principal— HllO). 
410.  Accmed  Interest. 


FUNDS 


Income  must  be  analyzed  by  funds  in  order  to  show  the  distnbtttion  by  general,  loan  and 
special  and  trust  funds. 


RECONCILIATION  OF  INCOME 

The  summary  reconciliation  of  income  with  receipts  applicable  thereto  is  made  in  the  fol- 
lowing manner: 


TeUds 

Lou 

TMk   

1 

1 

III 

1  - 

detail  reflonciliation  of  inecMme  and  receipts,  by  character  of  income,  is  as  follows : 


DteoDeeted 

BeeeiptB  for  Period 

Income 
UneoOeeted 

at  BegtamiBs 
of  Period 

pSod 

!  General 

Loan 

Spcdil 

BtdOW 

of  Pietlod 

Land,  StnirtmeB,  Other  Im- 

i 

Debt   

CHAPTE^R  VI 


wmmarwm  axd  nn  ow  wsmmaaB  amp  lamttwm  eg  nomwiiim 

•To  secure  the  proper  control  over  the  accounts  all  documents  originating  in  departments 
rnnst  be  Ikted  in  dironologieal  order  in  a  r^^ister  for  that  particular  dass  of  doemnenta  At 
the  time  of  registration  a  earbm  copy  of  the  reglrter  (called  the  sdbedole)  is  made  for  trans- 
mittal to  the  city  controller  for  aceonnting  and  auditing  purposes.  The  register  further  fur- 
nishes the  totals  for  making  up  the  monthly  journal  entries  for  the  general  ledger  and  a  total 
against  which  the  postings  to  the  detail  ledgers  may  be  <dtocked.  The  r^psters  .and  schednles  of 
documents  are  as  follows :  .     .  : 

1.  Register  and  Schedule  of  Contracts. 

2.  Register  and  Schedule  of  Orders — Contract  and  Open  Market. 

3.  Register  and  Schedule  of  Invoices  and  Payrolls. 

4.  Register  and  Schedule  of  Invoices  soit  to  Department  of  Supplies. 

5.  Begisler  aod  Sflhedide  of  YondMn  mt  to  City  ControUer. 

6.  Begistar  and  Sebednle  of  BedBetiemi  m  Csntnet  Tbmsrwm, 

7i  BegMv  and  SeMofe  of  ServietB  Bieiiderad  oflisr  Baieiat. 

8.  Begirter  and  Sdiedole  of  Serviees  Beeeived  ttam  oflier  Boreana. 

9.  Monthly  Report  of  Stores  Issued  firaiB  flIOMiioBae  (with  copy  for  eontroflier). 

10.  Register  and  Schedule  of  Reservee  tot  Bepairs  and  Depreoation. 

11.  Register  and  Schedule  of  Revenue  Accruals. 

12.  Register  and  Schedule  of  Income  (Accounts  Beoehmble). 

13.  Register  and  Schedule  of  Cash  Transactions. 

Where  it  is  not  specifically  stated  in  eimnection  with  the  description  of  each  register  and 
■ehedoH  it  is  to  be  vndostood  Hurt  m  aehednle  is  to  be  prepared  by  means  of  eaxbon  paper  at 
tiie  time  eMh  lesbtcr  siieet  is  being  written.  The  adiednles  in  aU  eases  arast  be  priq^eily  eertiM 
to  by  chief  of  haxpm  or.  oOmt  oAoal  and  proiiqitfy  tnmsmittpd  to  the  dspartflssBl  ot  eUgr 
eontrdler. 

By  reason  of  the  infrequency  of  special  and  trust  transactions,  separate  columns  have  not 
been  provided  in  the  several  registers  for  entries  of  this  character.  When  transactions  of 
this  kind  occur,  entry  thereof  should  be  made  in  the  "general  account"  or  "general  fund" 
column  and  the  amount  designated  by  a  symbol  in  order  that  separate  totals  for  "general  ac- 
eomit*'  "general  fund"  and  ''special  and  trust  accounts"  or  "special  and  trust  funds" 
iUQT  he  ■eeoxed  for  joornal  entry  purposes. 

.  The  special  and  trust  transaetions  have.been  on^tted  &om  the  jonmal  entries  of  this  ehap- 
ter  and  of  ehapter  Vlll,  as  they  wiU  not  oeeor  in  a  nmnber  of  the  d^Murtments  or  bnreaiis. 
Where  they  do  occur,  the  joaznal  entries  here  given  may  be  readily  expanded  to  inelnde 
special  and  trust  transactions  owing  to  the  journal  entries  therefor  being  similar  to  thnw  of 
the  general  account  and  capital  accoimt  and  those  of  the  general  fund  and  loan  funds. 

In  this  chapter  and  chapter  VIII  the  words  "safety"  and  "supplies"  have  been  used  in 
journal  entries  to  distinguish  between  appropriations,  and  transactions  incident  thereto,  of  an 
operating  department  or  bureau  and  the  department  of  supplies.  The  word  "safety"  as  the 
short  departmental  title  of  the  department  of  public  safety  is  used  for  illustrative  purposes. 
Ik  piMtob  tte  dK»i  tttk  of  the  peitieiilar  dBpu^iBflBt  or  hmeaa  tot  iriiieh  the  general  jour- 
Ml^rtriMiaelMWHJrtediiWild^ 


ift 


MESGBIPTION  AND  USE  OF  BSGQ8XERS  AND  SGHBHSJB  OF  D0CUMKN1B 


1.  Mmmtm  ia»  Himuji  ■  or  Conibaoib  (FIqbhb  6  imd  6A) 

&i  the  ftik  eghnm  ni  the  Register  and  Sehedule  of  Contracts  (Forms  No.  6  and  6A)  is 
•Hmd  wntnet  mniAar,  m  the  aeeond  eolnBiB  ipaee  is  provided  for  tte  name  of  tibe  eon- 
tractor  and  in  tte  ttbd  eohmm  lor  the  ehawBler  ef  ^  gatjh  or  8er?ie«  eontraeted  for. 

In  the  fourth  colninn  is  entered  the  appropriation  iUm  number,  and  in  the  fifth  coluBm 
the  title  of  appropriation ;  the  sixth  and  seventh  columns  are  designed  to  show  the  fund,  either 
general,  loan  or  special  and  trust  out  of  which  the  payment  of  the  contract  is  made.  Con- 
tracts payable  out  of  special  and  trust  funds  are  entered  in  the  general  fund  column  and  indi- 
cated 80  that  separate  totals  may  be  made  at  the  end  of  each  month.  In  the  last  column  is  en- 
Iwed  the  told  aaooBt  ot  lA  aontracte  antwed  into  during  the  montiL 

hk  thib  departBMBt  of  wmSm,  two  eos&m  ot  tin  aeMnJe  of  eontraeta  in  adfitkB  to  the 
register  of  contracts  are  required,  the  aeeond  copy  bang  ant  to  the  department  ot  horeaa  for 
whose  benefit  the  contracts  have  been  entered  into  for  goods  or  servieea.  The  purpose  of  thus 
notifying  the  operating  department  is  to  enable  it  to  encumber  the  memorandum  appropriation 
accounts  that  it  keeps  with  the  appropriations  made  to  the  department  of  supplies  for  its  use. 

In  bureaus  and  offices  where  the  contracts  entered  into  are  so  few  in  number,  that  they  can 
ba  raadiljr  anaiaMiiiwiil  and  totab  far  tiie  mooA.  aeeored  without  the  use  of  the  prescribed  form 

era!  lettera  during  the  month  ahonld  be  mniiaai  iarii  fegr  the  thMa  tad  iiiiwHia  M  aider  that 

totals  of  each  may  be  available  for  journal  entry  purposes. 

The  tolala  by  fmda  of  aontraato  cntarad  into  ium  the  baoa  of  #  tmmtk 

follows: 

Unencumbered  Balance  of  Appropriations — Safety — General  Fund, 
Unencumbered  Balance  of  Appropriations — Supplies — General  Fund. 
Unencumbered  Balance  of  Appropriations — Safety — Loan  Funds. 
Unencumbered  Balance  of  Appropriations — Supplies — Loan  Funds. 
To  Beserve  for  Ck)ntracts — Safety — General  Fund. 

for  CoDtraetft— Supplies — General  Fund. 


§m  Oontwigta  8uM>iiea— Iioan  Fttada. 

1.  Wamam  jam  BoMmmm  op  Oifaa  CowiniCT  amd  Omr  Xambm  (Voun  7  amd  7A) 

TIm  papeae<tftiMfegi8tMr  of  ordeia  (FtMrna  7  and  7A)  ia  twofold:  (1)  to  provide  a  eomr 
plate  reeord  and  nnmerieBl  index  to  fQea  of  ordeni  iaaoad;  (2)  to  wtabiiah  totab  of  eatiniated  or 
aetnal  aonoanta  bgr  neana  of  which  the  accuracy  oi  poatinga  to  rcaervee  aet  up  againat  impro- 
priation accounts,  as  well  as  the  postings  of  orders  to  the  contract  ledger  and  the  claimant'a 

ledger,  may  be  proved.  Orders  should  be  entered  chronologically,  one  line  for  each  order,  un- 
der one  series  of  order  numbers,  beginning  with  number  1  at  the  first  of  the  year  or  witil  amy 
other  number  if  it  is  desired  to  continue  a  series  already  begun. 

It  ia  JWWWimfmdBd  ttaft  a  looae  leaf  form  of  r^pster  be  used  so  that  the  register  and  a 
adhaMe  iMy  be  nada  a*  one  writing  by  meana  of  a  eariMn  dMet  A  aehedide  of  ordera  must 
In  tranaantted  to  liw  deparUnent  of  eity  eantnikr  aa  soon  as  enongh  ordm  have  been  iaaoed  to 
n  or  nearly  fill  a  schedule,  but  not  less  often  than  twice  a  month. 

Departments  which  purchased  their  supplies  throu|^  the  department  of  supplies  will  not 
use  this  register  of  orders  (Form  7)  to  register  the  copies  of  orders  issued  by  the  latter  de- 
partment. The  department  of  supplies  will  register  and  schedule  to  the  controller  all  orders 
iSBued  for  supplies  whether  for  its  own  use  or  for  the  use  of  other  departments.  The  copy 
at  o&itt  aMt  In  4l|puteMBla  aa  an  adviae  ot  the  iaane  of  an  order  by  the  department  of  sup- 
plin«  it  fagiHwift  ly  wwii  liliHii  iH  ia  a  aiyatnto  ia#rter  hipt  far  ttat  ehna  of  atdet^ 
Ika  naa  af  «Ua  lagialcr  nill  be  aaatity  nr-1'TiT  ti  tM  nf      lijiKiiii  ^m§m  fFom  7)  4b» 


mmtmsnim  jam  oan  w  mtatmm  jam  mmomm  or  DoomimiiB 


65 


scribed  above  with  the  exception  that  no  schedule  of  the  entries  tlierciii  will  he  transmitted  to 
the  city  controller,  and  the  postings  made  therefrom  will  be  only  to  memoranduui  api)ropria- 
timia  aecoants  (department  of  supj^ies  appropriations). 

As  the  edloBanar  arrangeimt  of  the  regulber  of  an  operating  department  or  bureau  for 
department  of  sopfiliea  orders  will  be  tlM  ame  as  the  register  (Form  7)  designed  for  orders 
issued  direct  by  departments,  the  loose  sheets  of  the  latter  may  be  used  for  both  pwpOses  and 
kept  in  separate  binders  or  in  one  binder  separated  with  a  tab  or  guide  sheet.  . 

If  a  department  feds  that  the  time  elapsing  between  the  issue  of  a  requisition  on  the  de- 
partment of  supplies  and  the  receipt  of  the  eofty  of  order  therefrom  is  too  hm^  to  delay  en- 
cumbering the  memorandum  appropriation  a(;(Oimts  the  requisition  ratlier  than  the  order 
may  be  used  for  this  purpose.  It  must  be  pointed  -out,  however,  that  if  requisitions  instead 
of  orders  are  used  to  eneumbdr  department  of  supplies  appropriatitms  the  resalts  in  arnny 
eases  will  not  be  aa  satisfactory  as  if  orders  were  used.  For  example,  requisitions  for  aapidies 
not  on  contract  at  the  time  of  issuing  the  requisition  will  have  to  be  held  open  or  posted  to 
some  suspense  account,  because  the  department  issuing  the  requisition  will  not  know  at  the 
time  whether  thi^  supplies  requested  are  to  be  purchased  on  eontraet  or  open  market  order. 
This  information  is  necessary  to  determine  whether  the  charfre  should  be  made  to  the  appro- 
priation ledger  as  a  contract  or  as  an  open  market  order  encumbrance,  and  also  whether  tlie 
charge  diould  be  made  to  a  new  account  in  l^e  contract  ledger  or  to  some  account  in  the 
claimant'a  ledger  as  an  open  mariEet  ordM?.  Hie  price  at  which  to  estimate  tile  amount  of  the 
order  will,  likewise,  be  unknown  at  the  time  the  requisiticm  is  issued.  Bat  an  estinuite  mnst 
be  made  of  the  amount  of  each  requisition  if  it  is  to  be  set  up  at  once  as  an  encumbrance 
afrainst  soijie  appropriation,  and  this  estimated  amount  may  be  subject  to'  great  fluctuations 
from  the  amount  of  the  order  as  issued  by  the  dei)artment  of  supplies. 

Considering  these  difficulties  it  would  seem  more  .satisfactory  to  a  (h'partmeiit  to  use  only 
the  copy  of  order  from  the  department  of  supplies  when  setting  up  the  encumbrance  for 
orders  issued.  As  requisitions  are  issued  on  the  department  of  supplies  a  copy  thereof  could 
be  pUeed  in  a  binder,  and  when,  a  copy  of  the  order  is  reodved  from  the  purchasing  depart- 
ment the  eopy  of  regniaition  could  be  takan  frimi  the  binder  and  attadwd  to  tiie  order,  which 
latter  would  be  rej^istered  and  placed  in  a  temporary  file  pending  the  receipt  of  the  goods  or- 
dered. The  order  would  thus  become  the  encumbrance  against  i\w  particular  appropriation 
account  affected.  If,  pending  the  receipt  of  the  copy  of  ord'-r  from  the  departnient  of  sup- 
plies, it  is  desired  to  know  the  available  balance  in  an  api)i'i)priation  for  further  orders, 
there  could  be  deducted  from  the  unencumbered  balance  as  shown  by  the  appropriation  led- 
ger the  estimated  amount  of  the  requisitions  chargeable  to  that  particular  appropriation 
pending  in  the  requisition  binder.  To  faeifitete  ready  refereiHse  to  tiiis  binder  it  eocdd  be 
'divided  into  aa  many  sections  as  there  are  department  of  supplies  appropriatimi  items,  and 
the  sections  indicated  by  division  sheiets  with  tabs.  In  this  way  a  department  would  know  at 
all  times  the  state  of  its  fund  accounts  with  the  department  of  supplies,  and  it  would  be 
much  easier  to  maintain  a  constant  balance  between  the  latter  department  and  other  depart- 
ments and  bureaus. 

Tlie  order  numbers  are  serially  entered  in  the  first  column  to  the  left.  The  number 
of  the  requisition  on  wliieh  the  order  is  based  appears  in  the  second  column,  with  the  day 
of  the  month  in  which  the  order  is  issued  appearing  in  the  third  column.  The  name  of  ven- 
dor and  the  purpoaa  for  whidi  tiie  ordor  waa  isac^  being  a  brief  description  of  the  artieEes 
cat  services  required,  will  appear  in  the  next  two  columns  reapeetivdy,  witii  another  ednmn 
headed  "Slemo"  in  which  may  be  noted  any  further  information  relating  to  the  orders.  In  the 
Cfdumn  headed  "Oeneral,  Loan  or  Special  and  Trust  Item  No."  will  be  entered  the  number  of 
the  appropriation  item  from  which  the  order  is  payable. 

In  the  next  four  columns  under  the  main  h^adint;  "Estimated  or  Actual  Cost"  will  be  en- 
tered the  estimated  cost  of  tiie  order  or  the  actual  cost  if  that  is  known  in  advance.    If  the 


$$  UKKMBtntn  AMD  fffiB  OP  MHBnM  AHD  SCUUUVJLB  CP  DOOmOBIIB 

•rder  is  drawn  against  a  contract  chargeable  to  a  general  fund  appropriation  account  it  will 
be  entered  in  the  column  headed  "Contract"  under  "General  Fund;"  if  chargeable  to  a  loan 
fund  account  it  will  be  entered  in  the  column  headed  "Contract"  under  "Loan  Fund."  If  it 
is  an  open  market  order  it  will  be  entered  in  the  column  headed  "Open  Market"  under  "Qen- 
«nl  Fond"  or  "Loan  Fund,"  aeeoffdiiig  to  fhe  fond  to  wlddi  it  k  QkargMiUe.  In  the  ooiinmii 
teM  «*enii  fMpimmr*  niB  be  mM  Ite  CmI  of  lupMtiMi  ti  1b»  gDodi  ds^vwMl  m  tiM 
•Plar.  YauAm  transmitted  to  tbe  eontidkr  In  Mtdement  of  daims  based  on  otdam  ffled 
or  aompleted  will  be  indicated  in  the  last  two  colmnns  of  the  r^^ister  of  orders. 

At  the  end  of  a  month,  after  all  orders  issued  during  the  month  and  chargeable  in  the 
month  are  entered,  the  r^pster  of  orders  is  totaled  in  all  of  the  oolomns  and  the  totals  entered 
in  ink. 

No  posting  of  contract  orders  issued  will  be  made  to  the  detail  fund  ledgers,  nor  will  the 
talrii  ttuwaf  be  jonmaliwd  for  posting  to  the  fOMtal  kifer.  It  ia  not  tiuni^t  expe^ent  at 
liii  Ham  to  atl  19  in  tta  fwal  ladsar  any  Moowt  for  "Beaarra  lor  CMnet  Oidon.*'  In- 
stead of  flnenmbering  the  "Reserve  for  Contracts"  account  with  the  estimated  or  actual  amount 
of  contract  orders  issued,  as  shown  in  the  register  of  orders,  this  account  is  debited  with  the 
actual  amount  of  contract  vouchers  settled  each  month  as  shown  in  the  r^pater  of  TonchMM* 
the  operation  of  which  is  explained  in  detail  under  5  below. 

From  the  register  of  orders,  therefore,  the  following  journal  entry  only  is  made,  to  be 
ottered  in  the  general  journal  and  posted  to  controlling  accounts  in  the  general  le<^^  at  the 

I^MMnatoed  Balanea  of  Appropriatioaa— Safety— Ckoanl  Fond. 
VtaMMMiftMad  BaHanoa  of  AppraptiatfoBa--4Bh99Cka--'CtaBtral  Fund. 
UMBeombered  Balanea  of  Appiapiiatiw  flblrty— Loan  Funds. 

l]bencumbered  Balance  of  Appropriations — Supplies — ^Loan  Funds, 

To  Reserve  for  Open  Market  Orders — Safety — General  Fund  (column  9). 
Reserve  for  Open  Market  Orders — Supplies — General  Fund  (column  9). 
Reserve  for  Open  Market  Orders — Safety — ^Loan  Funds  (column  11). 
Reserve  for  Open  Market  Orders — Supplies — Loan  Funds  (column  11). 

No  journal  entry  is  made  from  the  register  of  orders  setting  up  a  reaenre  for  contraet 
orders,  as  that  liability  is  obtained  from  the  register  of  contracts. 

3.  RaOlHTKB  AMD  SCHSDUUS  Of  ITOKSB  AND  PaTBOUA  (FoBMS  8  ADD  8A.) 

Vha  pwpoMB  of  tta  lagister  of  iwraiaos  and  pagmlla  (Fom  8)  are: 

1.  To  prvfide  a  ooiplato  laoosd  and  Indos  to  Hea  of  bnoioos  and  payroOa;  and 

%  9o  ii<iMBt  tolab  for  Muttty  josmal  wtMm  tottagamal  ladgor  iiideh  eontains 
awM&f  aeeoBnto  bj  sMana  of  nlddh  the  aeeomqr  nugr  be  piofed  <tf  the  post-, 
ings  of  invoices,  and  payrolls  to  the  detail  ledfes  of  *'B^iflBa^"  "Frapevty," 
"Work  in  Progress*'  (joba)  and"Storea." 

In  addition  to  invoices  received  from  vendors,  and  payrolls,  all  other  miscellaneous  liabilitiea 
aa  incurred  should  be  entered  upon  the  register  and  schedule  of  invoices  and  payrolls. 

There  are  two  registers  of  invoices — one  for  the  invoices  covering  material  purchased 
directly  by  a  department  or  bureau  and  called  invoices  "Safety"  or  "Works"  or  "Health  and 
Charities^"  or  otiur  diort  departmental  title  aeeordiiiv  to  tiio  name  of  the  department,  and 
fta  aChsr  Bv  intvicMB  eofveting  material  pwrdnaed  for  n  doparluMnt  or  buivan  by  the  dsK 
partMBt  of  mptttm  iMA  tan  oaOad  "Snppliea"  imoioesi 

As  soon  as  there  an  enough  invoices  on  hand  aa  neaily  to  ffll  a  register  sheet  and  not  less 
frequently  than  twice  a  month  in  larger  bureaus  and  once  a  month  in  the  departments  and 
boreana  having  Twy  few  inToiee8»  a  schedule  of  invoices  (Form  8A)  ahall  be  prepared  and 


iMBcaapTioir  ahd  un  or  mmmimb  and  ibohdulbb  or  DOOtniBiffs  97 

sent  to  the  city  controller's  office.  This  schedule  must  show  all  the  entries  on  the  register 
of  invoices  at  the  time  the  schedule  is  transmitted.  The  forms  are  so  designed  that  the  sched- 
ule is  a  carbon  copy  of  the  register.  "Supplies"  invoices  must  be  registered  and  sched- 
uled separately,  but  in  the  same  manner  as  departmental  invoices  by  the  department  receiving 
the  goods  and  the  schedules  transmitted  to  the  city  controller's  office  in  the  same  manner  as 
the  adiednles  of  d^artmental  invoieea. 

It  will  only  be  neeeawty  for  tiie  deptrtaunt  of  aapidiea  to  register  and  adiediile  the  in- 
voices for  goods  delivered  to  it  fnr  ite  own  use  and  for  ite  own  p^rrolls  and  misedianeons 
Ikbilities  incurred. 

Commencing  with  the  first  of  the  year  a  series  of  schedule  numbers  will  be  started  l)e- 
ginning  with  No.  1  for  the  departmental  schedules,  and  No.  1  S  for  the  "Supplies"  sclu'dules. 
This  schedule  number  will  be  noted  on  the  register  as  well  as  on  the  schedule.  The  date 
of  transmission  of  the  schedule  will  also  be  noted  upon  the  register;  both  of  these  notations 
being  made  in  the  space  in  the  upper  l^'hand  eomer,  provided  fmr  the  purpose.  The  date 
of  the  adiedBle  Aoold  be  Obe  nam  aa  tlie  dato  of  trinsmisiiion  to  be  writtaa  on  the  register, 
and  in  the  event  of  aeiiedidia  bong  tnnaddttod  ones  a  month  diey  AaM  bear  llie  date  of 
the  last  day  of  the  month. 

The  register  of  invoices  lays  the  foundation  for  a  proper  separation  of  expenditures  by 
months.  To  this  end  the  invoice  for  an  expense  incurred  in  December  ought  to  be  entered 
upon  the  December  and  not  the  January  or  a  subsequent  register.  The  latter  eveut  would  not 
occur  if  invoices  were  at  all  times  delivered  with  the  goods  and  promptly  prepared  for  regis- 
twing.  Upon  tk»  lumdling  of  inv&keB  in  #Jte  MMiie  aeoounting  monih  tn  tvJUelk  tks  expeme  it 
inewred  deptndt  the  vdhtt  of  eompmritont  letween  month  &nd  monih,  year  mtd  year.  Sverif 
effort  ikould  he  made  to  have  aU  iniwieet  for  goodt  dMimod  in  December,  for  inttance,  reff- 
istered  on  the  December  register.  For  sadi  lai^  charges  as  the  monthly  lighting  bills,  etc., 
it  is  essential  that  the  register  for  a  given  month  be  kept  open  until  the  bills  for  that  month 
can  be  entered.  The  bookkeeper  will  have  to  exercise  some  judgment,  however,  as  to  how  long 
he  can  afford  to  keep  registers  open  in  order  to  get  in  delinquent  invoices,  before  he  closes 
his  register  of  invoices  for  the  month ;  but  in  doing  so  he  should  bear  constantly  in  mind  the 
eoiBpariaons  whidi  are  to  be  made  of  mxaaXbiy  e^p&um  and  miMithly  acquisiti<«s  of  property 
aa  win  be  Aown  by  the  r^Mrte  drawn  firam  his  detail  lec^^ees. 

The  pvoeedme  to  follow  in  rei^stering  invoices  is  first,  to  post  in  the  eolnmn  No.  1  the 
number  givoi  by  the  bookkeeper  to  the  invoice,  then  in  column  No.  4  headed  "Registration," 
the  date  upon  which  the  invoice  was  actually  entered  in  the  register,  in  column  No.  5  the  date 
of  the  invoice  itself,  and  in  column  No.  6  the  date  of  the  delivery  of  the  goods  if  such  date 
.  differs  from  that  of  the  invoice. 

The  second  and  third  columns  under  the  heading  "Voucher"  are  for  reference  only,  and 
will  not  be  filled  in  nntil  after  the  voucher  covering  the  invoices  has  been  prepared  and  reg- 
istered. These  two  eolnmna  are  primarily  for  the  nae  of  the  dty  oontrdUw's  ofHoey  but  may 
be  used  to  advantage  by  the  borean  to  indio^e,  by  catering  the  nnmber  of  the  vooehor  when 
drawn,  tiie  invoices  that  have  gone  to  payment.  The  date  of  delivery  of  goods  in  the  sixth 
column  is  to  indicate  whether  the  rule  le^iiring  deliveriea  to  be  aeoooy^anied  by  invoieoi  ia  be- 
ing complied  with. 

Column  No.  7  is  for  the  number  of  the  order  which  the  invoice  covers  (either  partly  or 
completely).  Under  "Claimant"  will  be  entered  the  name  of  the  claimant  from  whom  the 
pnrdiaae  is  made.  At  the  right-hand  end  of  the  line  note  the  number  of  the  appropriation 
itna  to  whidi  the  invoice  is  to  be  charged  whm  it  is  vonehraed.  If  the  invoice  is  charge- 
able to  a  general  fond  appropriation  tiie  amount  will  be  entered  m  the  eolnmn  headed  "Gen- 
eral Account;"  if  chargeable  to  a  loan  fund  appropriaticm  it  will  be  entered  in  the  column 
headed  "Capital  Account;"  if  chargeable  to  a  special  and  trust  fund  appropriation  it  will  be 
entered  in  the  column  headed  "Qeneral  Account"  and  indicated  with  the  Special  and  Trust 


68 


DWCKiFmaf  AMD  xm  Of 


AMD  SOHHHJldB  OP  DOC^Onm 


Account  symhol  in  order  tliat  separate  totals  for  the  General  Aeeoiint  and  Special  and  Trust 
Aceounts  may  lie  secured.  This  information  is  derived  from  the  appropriation  item  number  which 
the  invoice  bears. 

The  five  columns  under  "I>istribation"  are  provided  to  indicate  the  nature  of  the  expen- 
diture aoeoonts  to  wlueii  ik»  inToiees  and  pagrrdk  are  dwigeable.  AU  invoioei  ehargeaUe 
attic^  to  ''Bicpenfle"  and  bearmg  an  expmse  cgrmbol  or  same  ahoiild  be  entared  in  tiM  eol- 

umn  headed  "Expenae.**  Tlie  four  blank  columns  following  that  headed  "Expense"  are  for 
such  invoices  as  are  properly  distributable  to  "Work  in  Progress"  (jobs),  and  "Stores"  ac- 
eounts. "Property."  for  wbieh  there  are  re^^peetive  ledfjers  and  for  which  headings  to  the  col- 
unins  sliould  b'^  written  on  ea<-li  sheet  of  the  reiristi'r,  care  being  taken  to  keep  the  position  of 
the  column  so  headed  relatively  the  same  sheet  by  sheet.  The  invoice  bears  a  symbol  or  a  job 
name  that  will  determine  the  e(4umn  and  ledger  in  which  the  charge  is  to  be  distributed.  Oc- 
easimally  the  ebargea  on  an  invoice  are  diateibated  to  two  €at  more  kinda  of  aeeoimla  and  will 
ttmrefwe  be  distributed  on  the  register  and  sdbedule  in  two  w  mmn  of      diatribatiea  eohmaaa. 

The  labor  and  salary  rotU  are  cntrrcd  on  the  register  and  schedule  of  invoieet  and  pay- 
rolls as  if  they  were  invoice.<i,  ercept  that  there  will  not  he  posted  any  invoice  number,  order 
tnnvhrr.  date  of  rcfiktration,  or  rhnma)if.  Note  whether  the  roll  is  for  labor  or  for  salary  and 
the  dates  of  the  period  which  tlie  roll  covers.  The  distribution  of  the  rolls  to  the  columns  for  the 
different  controlling  accounts  aud  detail  ledgers  is  obtained  in  totals  for  each  roll,  from  the 
time  atoet  or  other  doenment  in  which  the  charges  m  the  roll  to  eaeh  asrmbol  or  name  of  ae- 
eoooBl  are  anmmariaed  by  aeeounts.  The  entry  of  the  payrolls  open  the  regiatar  k  made 
preferaUy  at  tihe  end  of  tiie  month  after  idl  the  iavoieeB  to  be  taken  into  aeeoimt  for  tiiat 
month  have  been  restored.  The  payrdUs  are  entMed  only  on  the  departmental  register 
and  sch(  dule.  as  there  arc  no  purchases  of  peraonal  aerrieea  by  the  d^Murtment  of  supplies 
for  other  departments  and  bureaus. 

If  tlie  amount  of  an  invoice  entered  on  a  rejj^ister  and  schedule  previous  to  that  of  the 
current  month  has  to  be  changed  by  reason  of  an  error  in  price  or  calculation,  or  for  any 
other  reason,  tiie  increase  or  decrease  will  be  noted  agaiint  the  original  ^try  in  red  ink  as 
a  menwnmdmn  only,  giving  aaMNmt  and  ^biAe  of  ehai^pe.  An  cntfy  eoraring  ^  adjnatflMmt 
will  be  made  in  the  adjustmait  of  invoice  columns  of  the  voudier  register.  If  thd  mv<nee  is 
eaneelled  the  wovd  "Cancelled"  aud  the  date  of  eanedlatitm  should  be  noted  i^^ainst  the  en- 
try. If  an  invoice  already  entered  on  a  current  register  and  schedule,  however,  has  to  be 
changed  in  amount  the  register  sliould  be  changed  to  agree  with  the  invoice  as  corrected,  and 
a  note  nuule  of  the  original  amount  of  the  invoice  in  the  "Memo"  column;  if  cancelled  leave 
the  number  of  the  invoice  as  originally  entered  and  draw  a  line  in  red  ink  through  the  re- 
maindCT  of  the  entry  and  write  "cancelled"  in  the  "M^no*'  column,  giving  the  date  of  ean- 
edlation. 

When  there  is  such  a  number  of  invoices  for  a  month  that  they  cannot  be  listed  on  one 
sheet  of  the  register,  take  second  or  third  sheets,  giving  them  in  the  upper  left-hand  corner 
the  same  number  and  date  as  that  borne  by  the  first.  If  there  is  more  than  one  sheet  it  is  well 
to  give  the  first  sheet  aud  each  succeeding  one 'consecutive  sheet  numbers  at  the  upper  riglit- 
hand  comer.  When  a  register  and  schedule  is  to  consist  of  more  than  one  sheet  leave  two 
finea  blank  at  the  bottom  of  eaeh  sheet,  and  one  line  at  the  top  of  eaeh  aftor  the  fiist,  for 
bringii^  forward  totals.  At  the  end  of  the  month  total  all  the  colunms,  bringing  forward  the 
footings  from  sheet  to  sheet.  The  combined  totals  of  all  the  eolumns  to  the  right  of  those 
headed  general  account,  capital  account  and  special  and  trust  account  should  agree  with  the 
combined  totals  of  these  three  columns.  "When  this  agreement  is  arrived  at  the  register  itself  is 
in  balam  e.  There  is  no  way  of  checking  from  totals  tlie  accuracy  of  the  distribution  of  amounts 
posted  in  the  columns  headed  general  account,  capital  account  and  special  and  trust  account. 
CottseqiMntly  special  care  should  be  taken  in  making  these  entries.  It  should  be  seen  at  the 
end  of  the  month  that  the  postings  are  in  the  proper  account  columns  as  called  for  by  the  ap- 
pn^prmtimi  item  numbm  nc4ed  in  the  elaimants'  eohimn. 


umummtm  iMn  mm  m  wmmsmm  amd  wammmm  or  nocfTMSMts 


69 


J'rom  the  register  of  invoices  and  payrolls,  the  following  general  journal  entries  are  made : 

Expenses — General  Account. 

Stores — General  Aeeount. 

Work  in  Progress — General  Aeeount. 

Reserve  for  Repairs — General  Account. 

Postage  and  Transportation — General  Account. 

Cost  of  Manufactured  Goods  (or  Crops)  Sold  (or  Consumed) — General  Account. 
Accounts  Receivable— -General  Aeeount. 

Abatement  of  Revenue — General  Account. 

Services  Rendered  to  Other  Bureaus — fJeneral  Aeeount. 

Land,  Struetures.  other  Improvements  and  Equipment — Capital  Account. 

Reserve  for  Depreciation — Capital  Account. 

To  Invoices  and  Payrolls  Payable — Safety — General  Account.  ' 

Invoiees  Payalde — Supplies — C^enend  Account. 

lavmees  and  Piqrndls  Payable— Safety — Capital  Account. 

Invoiees  Payable — Snppltes — Capital  Account. 

In  connection  with  the  above  entry  it  will  be  necessary  in  most  cases  to  make  another  journal 
entry  in  order  to.  keep  the  dd>its  and  credits  of  the  general  account  and  of  the  capital  account 
in  balance,  and  to  show  the  net  amount  of  inter-account  transactions..  If  there  are  no  special 
and  trust  aeeount  transactions  entering  into  the  above,  the  amount  of  the  journal  entry  for 

the  advances  is  secured  by  taking  the  difference  between  the  sum  of  the  general  account 
debits  and  the  sum  of  the  general  account  credits  of  the  invoices  ])ayable  journal  enti-y.  If  the 
general  aeeount  credits  exceed  the  general  account  debits  tli<  re  has  been  a  le  t  use  (tf  genei-;d 
account  funds  for  capital  account  (permanent  iniproveiuentsj  aud  the  amount  thereof  should 
be  entered  in  the  former  of  the  following  alternate  journal  entries.  If  the  general  account 
debits  exceed  the  general  account  credits  there  has  been  a  net  use  of  capital  account  funds 
for  current  purposes,  and  the  amount  thereof  should  be  entered  in  the  latter  of  the  fdloiring 
alternate  journal  entries.  In  any  mixed  journal  entry,  such  as  the  one  above  where  the 
debits  and  credits  of  the  general  account  or  of  the  capital  account  do  not  balance  (though,  of 
course,  the  total  debits  and  credits  of  the  v.  h  )le  journal  entry  must  always  balance)  a  col- 
lateral entry  for  advances  to  and  from  must  b;-  used. 

Advances  to  Capital  Account — General  Aeeount, 

To  Advances  from  General  Account — Cai)ital  Account. 

For  general  account  expenditures  for  cajiital  account  2>ur{)08es. 

or 

Advances  to  General  Aeeount — Capital  Account, 

To  Advances  from  Capital  Aeeount — General  Account. 

F<nr  eapital  account  expenditures  for  general  account  purposes. 

The  same  procedure  is  applicable  to  special  and  trust  accounts  as  outiined  above  for  the 
fSBaeanX  and  eapital  accounts. 

4.  BrasnB  akd  Schidulb  of  Invoksbb  I^uit  to  Depabtment  of  Supfueb 

Invinees  for  goods  or  services  ordered  by  the  department  of  supplies  for  other  depart- 
ments or  bureaus  in  its  capacity  as  purchasing  agent  are  received  by  the  operating  depart- 
ment with  the  goods  and,  after  approval  as  to  quantity  and  quality,  are  registered  by  the 
operating  department  as  "supplies"  invoices  in  the  register  of  invoic^i — supplies  (see  de- 
scription of  register  and  schedule  of  invoices  and  payrolls). 

When  these  "supplies"  invoiees  are  ready  for  transmittal  to  the  departuKMit  of  suppli'^s, 
they  are  to  be  registered  and  scheduled  in  the  register  and  schedule  of  invoices  sent  to 


10 


fkfMtrtmeiit  of  sapplie%  tht  form  of  which  is  similar  to  the  register  and  schedule  of  vouchers 
{Wtmrn  9  and  9A).  Hmm  fetus  eu  be  med  amply  hj  striking  out  the  word  ''vonehers"  in 
Am  title  and  inMrtiiif  ^  ifvtdi  **iwniem  te  depsrtBM^  of  mpplam," 

Tlw  iMmthly  joanud  cntrMi  firom  this  register  are  as  follows: 
fimiees  pnyaMe—SoppKes  Omeral  AeeooBL 
iBwieeB  payalile—SiiiipfieB— dqittal  Aceonst 

To  Invoices  sent  to  Department  of  Supplies — General  Aeeoant. 
IiiT<Hees  salt  to  Department  of  SiqiplieB  Capital  Aeeoant 

and 

Unencumbered  Balance  of  Appropriations — Supplies — General  Fund  (column  7). 
Uncneaabefed  Balanee  of  Appropriations— SappUes— Loan  Funds  (column  10). 
Itimte  for  Coatgaeti  Snakes  Oenewl  Fond  (edbimn  5). 
Reserve  for  CenUraels  Snppilies  Loan  Ftedi  (eehnni  8). 

Besorve  for  Open  Market  Orders — Supplies — General  Fund  (column  16), 
Biserve  for  Open  Market  Orders — Supplies — ^Loan  Funds  (column  17). 

To  Budget  Allowance — Supplies — General  Fund  (total  of  columns  5,  6  and  7). 
Budget  Allowance — Supplies — Loan  Funds  (total  of  columns  8,  9  and  10). 
•Unencumbered  Balance  of  Appropriations — Supplies — General  Fund  (column 

16  minus  column  6). 

^lAMBeasdwied  Balnee  of  Appropriatiens— Supplies— Loan  Funds  (ednnin 

17  a^mis  aoionai  9). 

Any  adjustments  in  invoices  that  are  made  after  they  have  been  received  by  the  depart- 
ment of  supplies  may  be  obtained  by  the  operating  department  or  bureau  from  the  adjustment 
in  invoiee  eefamms  of  the  sdiednle  ec^ies  that  it  reeeives  from  the  department  of  supplies'  reg- 
ister off  iroodtafs  sent  to  eitj  eontnBsr.  A  itei^tdaiaoa  of  tiMse  adjnstmeati  nmst  he  nade 
wtmXUj,  and  a  geaoal  joonal  entqr  prqicred  ttereef  abaSlat  to  tint  iae  the  ssbm  eoinmui 
ef  tito  dqiattDMntal  lepsler  of  i  skIms  anrt  to  ei^  eootnOer  (see  heiew). 

&.  Bauioiaii  and  SGBnyuLn  of  Yoocbbb  Skmr  lo  Gmr  Oosmoun  (Fcnns  9  akd  9A) 

The  fonm  ot  register  and  sdMdide  of  foaOuaM  (FotnMi  9  and  9A)  are  so  designed  that 

the  register  and  the  sehedole  may  be  made  at  one  writing  1^  means  of  a  earbon  dieet 

Vouchers  should  be  transsutted  with  the  schedule  to  the  department  of  city  eontroUer.  A 
schedule  must  accompany  each  consignment  of  vouchers  to  the  city  controller,  even  if  only 
one  voucher  be  transmitted  at  a  time.  At  the  end  of  each  month,  without  fail,  all  vouchers 
registered  under  date  of  the  month  closed  must  have  been  scheduled  to  the  department  of 
city  controller.  The  controller  will  thus  have  the  same  monthly  totals  of  vouchers  drawn  as 
tte  departsMnt  drawing  them,  and  the  booiks  of  both  will  be  kept  in  constant  agreement. 

The  dfliMrtMnt  of  sop^^  win  register  in  its  register  of  Ytmeken  all  Toodiers  for  sup- 
plier ete.,  wMeh  it  snds  to  flie  eitr  eontroUer,  wMktae  pnrehased  for  its  own  use  <»r  f <Nr  other 
departments.  Departments  which  purchase  their  supplies  through  the  department  of  supplies 
will  enter  in  their  register  of  vouchers  only  those  vouchers  which  are  prepared  in  their  own 
departments  for  expenditures  incurred  by  them  direct  and  not  through  the  department  of  sap- 
plies. 

In  order  that  there  may  be  constant  agreement  between  the  books  of  the  department  of 
supplies  and  the  boelcs  of  the  several  departments  for  which  the  former  department  acts  as 

♦Accounts  marked  thus  *  indicate  that  the  estimated  or  actual  amount  of  the  open  market  orders 
liquidated  was  greater  than  the  actual  amount  of  the  invoices  sent  to  department  of  supplies.  Tbeae 
accoants  may  be  reversed,  that  is,  become  debit  aitries  if  the  invoices  exceed  the  amount  of  tbe  orders 
on  wldeh  they  are  based,  in  which  latter  case  the  aasoont  of  these  adiuatoMBta  eiunld  be  *i»^M|Mril  with 
tte  im  ami  eeeond  debits  ot  the  entty  outBaad  abof«w  -*> 


the  purchasing  agent  it  will  be  necessary  for  the  department  of  supplies  to  currently  inform 
the  other  departments  of  the  vouchers  passed  and  transmitted  to  the  city  controller  for  set- 
tiemait  for  each  department  respectively.  Thu  wiU  be  aooomplidied  Igr  the  departmost  of 
sapidies  making  two  schedule  eopies  of  eaeh  register  ef  voodiers,  tbe  first  copy  for  transsus- 
non  to  the  dty  controller  with  the  Yonchers  and  the  second  for  trannnission  to  tte  departOMnt 
or  bureau  for  which  the  goods  or  services  refwesaited  Iqr  &e  ▼onchers  were  pnrdiased,  and 
which  has  approved  the  invoices  included  thereon. 

A  series  of  schedule  numbers  should  be  established  by  each  department,  and  these  num- 
bers should  be  inserted  at  the  head  of  the  register  and  schedule  in  the  space  provided  there- 
for. The  date  of  transmittal,  which  on  the  schedule  is  called  the  "Date  of  schedule,"  is  also 
to  be  noted  by  the  department  transmitting  the  schedule. 

The  nondmr  of  the  voucher  registered  wffl  be  entered  m  the  eohinin  headed  "Voudier 
No."  and  in  'tiie  second  eolnmn  wiU  be  noted  the  date  of  registimtien,  wloeh  is  tiie  date  mider 
i^ch  the  voucher  is  charged  against  the  general  fund  or  loan  fiud  mppttipiAtl&m.  aeeoant. 

The  third  column  will  show  the  name  of  the  claimant. 

In  the  fourth  column  under  "General,  Loan  or  Special  and  Trust  Item  No."  will  be 
noted  the  number  of  the  general  fund,  loan  fund  or  special  and  trust  fund  appropriation  ac- 
count chargeable,  or  if  there  is  no  number,  the  title  of  the  account  may  be  abbreviated  there- 
under. 

In  the  six  eolnnins  under  the  main  heading  '^amount  of  yooeher,"  ^diieh  is  divided 
into  ''General  Fund,"  "Loan  Fmids"  and  "Spedal  and  Tmst  Funds,"  and  again  sid>-divided 

under  each  fund  into  "Gontract,"  "0.  M.  Order,"  and  "Payroll  and  Miseellaneoas,"  wiU  be 

entered  the  audited  amount  of  all  vouchers  transmitted  to  the  controller  for  payment 
Vouchers  issued  on  contract  or  open  market  order  will  be  entered  in  the  respective  columns 
designated  under  the  particular  fund  from  which  the  vouchers  are  payable.  Vouchers  for 
payroll  and  miscellaneous  purchases  or  services  not  received  on  contract  or  open  market 
order  wiU  be  entered  in  the  "Payroll  and  Miscellaneous"  column  under  "General  Fund," 
"Loan  Fund,"  or  "Spedal  and  Trort  Fund,"  as  flie  ease  may  be. 

The  porpose  of  Ihe  columns  Imaded  "Invoices  or  claims"  is  to  tal»  care  of  adjartsssnts, 
if  a^y,  between  the  invoices  as  scheduled  to  the  department  of  city  controller  and  the  in- 
voices as  vouehered.  It  is  for  adjusting  purposes  only  and  in  scheduling  the  voucher,  if  it 
has  been  found  necessary  in  auditing  within  the  department  to  make  any  changes  either  in  the 
amount  of  the  invoice  or  in  the  title  of  the  general  ledger  account  (i.  e,,  expense,  stores, 
work  in  progress,  etc.)  to  which  it  has  been  charged,  such  change  should  be  noted  in  these 
columns.  Not  only  should  the  difference  between  the  amount  previously  reported  on  the 
,  schedule  of  invoiees  and  the  amount  found  to  be  correct  after  audit,  be  entered  in  the  "added 
to  invoiee"  eolamn,  but  the  title  of  tiie  general  ledger  account  affected  i^uld  also  be 
noted. 

In  the  column  headed  "Order  No."  there  will  be  entered  the  number  of  the  order  cov- 
ered by  the  voucher,  and  in  one  of  the  next  two  columns  there  will  be  entered  the  amount 
of  the  order  as  originally  estimated.  If  the  order  is  chargeable  to  a  general  fund  appropria- 
tion account  the  amount  thereof  will  be  noted  in  the  column  "General  Fund;"  if  chargeable 
to  a  loan  fund  item  the  amount  of  the  order  will  be  entered  in  the  column  "Loan  Funds." 
The  amount  settled  by  voucher  may  be  bmhw  or  less  than  the  estimated  amount  of  the  open 
market  <»der  liquidated  on  which  the  vondier  is  based.  This  difference  between  the 
amount  of  the  settlement  voucher  and  the  amount  of  the  order  must  be  adjusted  by  journal 
entry  at  the  close  of  each  month,  as  found  from  totals  of  the  register  of  vouchers. 

The  totals  of  the  register  of  vouchers  for  the  month  will  be  entered  in  ink.  These  totals 
will  form  the  basis  for  the  following  entries  in  the  general  jwirnal  to  be  posted  to  their  re- 
spective controlling  accounts  in  the  general  ledger: 


IS 


jiB>  sMiDUEA  or  uttuuiMiiiii 


Invoices  and  Payrolls  Payable — Safety — Gonoral  Account. 
Invoices  and  Payrolls  Payable — Safety — C'ai)ital  Account. 
To  Vouchers  sent  to  City  Controller — General  Account. 
Vouchers  sent  to  City  Controller — Capital  Account. 

and 

UmiiinMlmiid  Balanee  of  Aftpipopriati—  Safely— ^entwJ  Fond  (etdiiiiin  7). 
VmrnmaAmn^  Balanee  of  Appropriations — Sai^^Lean  Fimda  (eoiiuaaii  10). 

Reserve  for  Contracts — Safety — General  Fund  (column  5). 

Reserve  for  Contracts — Safety — Loan  Funds  (column  8). 

Reserve  for  Open  ^Market  Orders — Safety — General  Fund  (column  10). 

Reserve  for  Open  Market  Orders — Safety — Loan  Funds  (column  17). 

To  Budget  Allowance — Safety — General  Fund  (total  of  columns  5,  6  and  7). 
Boc^  Alli«aBiee---Safety--Intti  Funds  (total  of  eofaiimis  8,  9  and  10). 
*UaflBeaaib«red  Balaaee  of  lAppnopriatiqai  Bafotj  Ckaiwfai  Foad  (oi^ianB 
16  minus  6). 

*17naicnmbered  Balnna  ol  Approfnriatioiifl---Safety---liOaB  Fonda  (oohimn  17 
minus  9).  . 

6.  REGISTiS  AND  SCHEDULE  OF  REDUCTIONS  IN  CoNTBACT  BeSEBVES  (FoBMS  10  AND  lOA) 

Tbe  pmpose  of  thifl  register  ia  to  provide  a  complete  .record  of  all  reductions  in  eoontraet 
reser^'es  and  to  establish  totals  by  means  of  which,  the  accuracy  of  the  postings  to  the  general 
fund,  loan  fimda  and  qpeeial  and  trust  funda  appropriation  ledgers  and  the  contract  ledger  is 
proved. 

A  loose  leaf  form  is  recommended  so  that  a  register  and  schedule  can  be  made  at  one 
writing  by  means  of  a  carbon  sheet.  As  soon  as  enough  entries  have  accumulated  to  fill  or 
Beazfy  fill  a  aheet,  the  aehedole  ahoold  be  tEanaodtted  to  the  department  of  ei^  controller. 

im  tmmt  eaaea  it  may  be  neeesBaiy  for  the  etty  eootroDer  to  reqpre  that  the  sehednle  be 
M^plemeated  with  a  farther  statement 

In  the  first  column,  ''Date  of  SaprtntiflB^"  it  noted  the  date  on  widA  the  redaetioa  in 
like  contract  is  registered. 

Tn  the  second  column  is  placed  the  "City  Controller's  Contract  Number." 

In  the  column  under  "Contractor"  is  entered  the  name  of  the  individual,  firm  or  cor- 
poration whose  contract  has  been  reduced,  and  in  the  next  column  will  be  entered  the  number 
of  the  eontraet. 

In  tlw  fosrth  column  is  noted  the  item  nnmber  of  the  appn^riation  affected  by  the  reduc- 
tkn  in  the  contract  reeenre. 

Under  the  main  hea^ng,  "Amount  of  Reduction,"  and  in  the  column  "Qenml  Pimd,"  or 
**Loan  Funds,"  as  the  case  may  be,  the  amount  of  tlie  reduction  is  noted. 

If  the  contract  reduced  is  chargeable  to  a  general  fund  appropriation  account,  the  amount 
nf  the  reduction  is  entered  in  the  "General  Fund"  column;  if  the  contract  reduced  is  charge- 
able to  a  loan  fund  account,  the  amount  of  the  reduction  is  entered  in  the  "Loan  Funds'*  col- 
umn. 

The  eiAoran  beaded  "Item  Totab"  ahowa  the  totals  by  appropriation  item  numbers. 

It  18  neceanry  for  the  department  of  supplies  in  writing  its  register  and  schedule  of  re- 
ductions in  contract  reserves  to  indicate  the  d^artment  or  bureau  affected  by  the  reductions  in 
the  column  headed  "Bemaifcs»"  and  to  maka  an  extra  copy  of  the  schedule  for  traaanuttal  to  the 

•Accounts  marked  thus  *  indicate  that  the  estimated  or  actual  amount  of  the  open  market  orders 
Itfiiklrill  was  greater  fluui  the  amount  of  the  vouchers  sent  to  city  controller.  These  accounts  may 
be  ntersed,  that  is,  become  debit  entries  if  the  vouchers  sent  to  city  controller  exceed  the  amount  of 
oitav  on  which  they  are  based,  in  which  latter  ease  the  amount  of  these  adjnsimenta  should  be  eaa»- 
Wmti  with  tlw  ftrst  and  seeood  daWla  of  fhe  emtiy  outlined  above. 


gm  nm  m  mhiiiiiimi  *m  scthhiubb  op  documents 


IS 


department  or  bureau  whose  appropriation  accounts  are  affected  thereby  and  to  prepare  sep- 
arate schedules  for  each  jdepartraent  or  bureau,  thus  providing  the  means  whereby  they  keep 
their  accounts  in  constant  agreement  with  the  department  of  supplies  by  making  journal  entries 

similar  to  those  given  below. 

Before  transmitting  schedules  of  reductions  in  contract  reserves  they  must  be  certified  to 
and  approved  by  the  proper  certifying  and  approving  officers  in  the  departments  in  which  they 
originate.  Space  for  certification  and  approval  is  provided  at  the  bottom  of  the  register  and 
schedule. 

The  totals  of  the  register  of  reductions  in  contract  reserves  are  entered  in  ink  and  form 
the  basis  for  the  following  journal  entry: 

Reserve  for  Contracts— Safety— General  Funds. 
Reserve  for  Contracts — Safety — Loan  Funds. 

To  Unencumbered  Balance  of  Appropriations — Safety— General  Fund. 
Unencumbered  Balance  of  Appropriations— Sa£sty—Iioail  Funda. 

7.  Register  and  Schedtjle  of  Servtcbs  Rendered  othee  Bureaus  (Forms  11  and  11  A) 

The  register  and  schedule  of  ser\'ices  rendered  other  bureaus  (Forms  11  ;ind  11  A)  provide 
for  the  registration  of  services,  materials,  supplies,  etc.,  transferred  to  another  i)ureau  in  accord- 
ance with  the  procedure  laid  down  in  Chapter  IV,  under  the  classification  of  expenditures  by 
character. 

The  monthly  totals  from  the  register  should  be  journalized  as  follows: 

Services  Rendered  other  Bureaus— ■Oeneral  Account 
To  Exp«D8e — General  Account 
Stores  General  Aeeount 
Work  in  Progress  General  Account. 

Reserve  for  Repairs — General  Account, 

Land,  Structures,  other  Improvements  and  Equipment — Capital  Account. 
Reserve  for  Depreciation-Capital  Account. 

and 

Advances  to  General  Account — Capital  Account. 

To  Advances  from  Capital  Account — General  Account. 

8.  Register  and  Schedui.e  op  Services  Received  from  other  Hi  reaps  (Forms  12  and  12A) 

This  register  provides  for  a  current  record  of  all  inter-departmental  invniees  for  ser- 
vices, materials,  supplies  and  equipment  received  from  other  departments  and  bureaus,  and 
for  such  transfers  of  the  custodianship  of  land,  structures,  non-structural  improvements  and 
other  immovable  properties  belonging  to  the  city  as  may  be  made  to  it. 

The  monthly  totals  drawn  from  this  roister  produce  the  following  joumd  entry: 
Expenses — General  Aeeoont. 
Stores— G^end  Account 
"Work  in  Progress — General  Account. 
Reserve  for  Repairs — General  Account. 

Land,  Structures,  other  Improvements  and  Equipment — Capital  Account 
Reserve  for  Depreciation — Capital  Account. 

To  Services  Received  from  other  Bureaus — General  Account. 

and 

Advances  to  Capital  Account— General  Account  ■ 

To  Advances  frmn  Qoieral  Acoouat — Capital  Account 


9.  Monthly  Report  op  Stores  Issued  from  Storehouse  (Form  13) 

The  monthly  report  of  stores  issued  from  storehouse  (Form  13)  is  prepared  from  the  sev- 
eral ledgers  to  which  the  original  requisitions  on  storehouse  have  been  posted.    The  prepara- 
report  is  a  very  simple  matter,  as  the  ledgers  are  so  designed  as  to  provide  an 
iMMBt  vitt  «mA  wmilk  dnt  of  object  of  ezpendHnre  chargeable  to  any  function  or  ac- 

The  maiB  pvt  «f  tiie  foTO  providflB  fbr  a  inwIiaMa  Mrib^^ 

right-hand  comer  m  ikown  the  distribution  of  the  tlores  issued  Igr  character  of  capenditim  a&d 
including  all  stores  consumed,  sold  or  tBMrffenii  atsoKdisff  to  Mgr  «(f  flw  aeooOBli  liM  inider 

''Recapitulation  by  Character." 

The  charges  to  the  respective  accounts  in  the  general  ledger  are  nutde  from  this  monthly 
nport  tkrongh  tiie  general  journal  as  follows: 
Expenses — Qeneral  Account. 

for  iMiii  Qaiiiial  Aeeoont 


Work  in  Progrwi  Ocaeial  Aeeeut 

Cost  of  Ooods  (or  Crops)  Sold  (or  Consumed)— Gcand  Aeoomit. 

Services  Rendered  other  Bureaus — General  Aceoant. 

Land,  Structures,  other  Improvements  and  EqnqpoMMt  n«piti>^  Aoeomit. 

Reserve  for  Depreciation — Capital  A«^^i^|. 
To  Stores — General  Account. 

Advances  to  Capital  Account — Qeneral  Account. 

To  Advances  from  Q«ieral  Aeeoont — Capital  Accwnit. 


Pnrehaaat  of  atoni  mmuaaHj  hO^  mda  fnm  fmnd  aeeout  mmj,  only  one  ttores 
account  is  necesniy  In  the  general  ledger  and  that  is  tta  gMnl  awwoBt,  ]b  tiw  avwt  «t  the 

purchase  of  stores  with  loan  funds— capital  account  money,  the  same  shaald  he  chaised  to 
the  general  account  in  the  register  of  invoices  and  the  balance  between  the  general  account  and 
capital  account  adjusted  by  journal  entry,  ahoniag  advaneee  betwaeB  fOMnl  aad  nplel  ae- 

count 


stores  are  issaed  and  converted  into  permanent  property  (as  shown  above 
iy— ^         ^  *ke  charge  to  property)  the  amount  charged  to  property  will  give  rise 
to  aa  advaaee  fnm  ^  gwend  aeeevBt  to  tte  capital  aeeoinit  tmd  the  eeOateral  journal  entry 
shown  above  will  be  reqoired  to  balance  the  aeeomUa. 

The  monthly  report  of  stores  issued  from  storehouse  shows  the  nei  ^mnmrt  <tf  sloni  iMied 
by  deducting  the  amount  of  stores  returned  during  the  month,  as  sEown  hy  the  red  ink  tutriff^ 
from  the  gross  amount  of  stores  inoed ;  therefore^  it  is  uaeesMiij  to  pinpaie  a  fnrthir  npart 
of  stores  returned  to  storehouse. 

If  it  Aoold  occur  that  a  net  credit  ^n>eared  on  a  monthly  report  of  stores  isnad,  the 
jenal  catij  wonld  he  the  icffVBse  of  those  described  under  that  report 


10.  Mmmim  amd  Bammnm  or  Mammm  worn  Bvins  awd  Dbwbciation  (Forms  14  and  14 A) 
Ws  register  provides  a  means  for  obtaining  currently  each  month  the  amounts  to  be  set 
'ms'ins^lnr  nqiairs  and  dei»eeiati<ai  and  tte  eoiresponding  charges  to  expense  for  the 
aaMNmt  of  repairs  ttat  AsM  he  made  asd  dqpneiatloii  Oat  has  oeenzred  in  the 
period.  See  the  definitions  in  Chapter  I,  Chapter  XHI  OB  toeiitoiics  and  Tnasfefs  of  Prop- 
erty and  Chapter  XV  on  Rates  of  Depreciation. 

The  register  and  schedule  of  reserves  for  repairs  and  depreciation  is  designed  to  show  holh 
the  amount  of  the  reserves  for  repairs  and  for  depreciation  on  tiparato  p^irttms  of  the  sunn 
sheet   The  several  columns  of  this  form  are  used  as  follows: 


Column  1— For  the  title  of  the  general  property  or  equipment  class; 

Column  2— For  the  book  value  (at  cost)  of  each  class  of  property  or  equipment,  as  indi- 
cated hy  the  class  title; 

Column  3— For  the  estimated  pereentage  of  the  annual  resorre  for  repairs ; 

Column  4— For  the  monthly  proportion  of  the  aimiial  pereentage  <tf  reserve  for  repairs; 

Column  5— For  the  amount  of  the  monthly  reserve  for  repairs; 

Column  6 — ^For  the  estimated  percentage  of  the  annual  reserve  for  depreciation  ; 

Column  7— For  the  monthly  proportion  of  the  annual  percentage  of  reserve  for  deprecia- 
tion; 

Column  8 — ^For  the  amount  of  the  monthly  reserve  for  depreciati<m. 

The  amounts  of  reserves  for  repairs  are  posted  monthly  to  tho  credit  of  the  detail  resorve 
fat  repairs  accounts  in  the  "reserves  for  repairs  and  depreciation"  ledger  (for  further  de- 
tails, see  Chapter  VII)  and  to  the  debit  of  the  proper  detail  accounts  in  the  expense  ledger.  By 
this  method  provision  is  currently  made  for  the  repair  of  properties  and  equipment,  actual  ex- 
penditures for  which  are  very  heavy  in  some  months  and  very  light  in  oHmcs. 

The  general  journal  entry  for  tiie  monthly  totsi  of  this  register  for  tiie  reserve  for  r^irs 
isasfollowa: 

Bxpcnses  QwifTsl  Aeeoont 

To  Reserve  for  Bep^»~Qeaenl  Aeeount 

The  amount  of  depreciation  is  similarly  extended  upon  a  montlily  basis.  As  depreciation 
is  chargeable  to  depreciation  expense — general  account,  no  detail  debit  is  necessary,  but  detail 
credit  postings  are  required  to  the  detail  depredatiim  aeconnta  of  the  ''reserve  for  repairs  and 
depreeiatioa"  ledger. 

The  goieral  journal  entry  for  montidy  totsl  of  the  reserve  for  depreeiatioii  of  this 
register  is  aa  feltovrB: 

Expenses  Oenersl  Aeeount 

To  Reserve  fta*  DepreeiitioB— Capitsl  Aeeount, 

and 

Advances  to  General  Account — Capital  Account. 

To  Advances  frran  Capital  Account — General  Account. 

11.  BaOlBrBB  AMD  SCHBDULB  OT  BbVUIIUS  ACMMTaLB  (FOUMB  15  AMD  15A) 

The  purpose  of  this  register  and  schedule  is  to  provide  a  complete  list  of  all  the  various 
revenues  accruing  to  a  department  or  bureau. 

The  several  columns  of  this  form  are  as  foUoifB: 

Column  1 — Date; 

Column  2 — ^Eind  of  revenue; 

Cofaunn  3— Souree  of  revenue; 

Column  4— Totol  of  revenue  aeeruals  tor  the  month  : 

Column  5 — Revenues  accrued,  not  doe ; 

Column  6 — Reserve  for  unaccrued  revenues; 

Columns  7  to  11 — ^Revenue  accounts  in  detail. 

The  monthly  journal  entry  for  revenue  accrual  is: 
Recdver  of  Taxes — General  Account. 
Revenues  Accrued,  not  due — General  Account 

Accounts  Receivable — General  Account  , 
To  Revenue — General  Account. 


12.  ReCISTER  and  SCHEDI  LE  OF  IXCOME — AcCOrXTS  RECEIVABLE  (FoRMS  16  AND  16A) 

The  register  and  sehednle  of  income  faeoonnts  receivable)  provides  for  the  registration  of 
all  accounts  receivable  of  the  department  and  bureau.  Besides  tlie  accounts  r(>ceivable  appli- 
caUe  to  the  revenue  aeeomit,  aeeoimts  of  this  nature  may  be  applicable  to  expense,  as  a  predit 
far  idi  ahutaMiit  of  expmab;  to  nrplu  for  th«  addition  to  •  detinqaent  a«ooimt  neeiyable; 
to  ]>raperty  m  «  eredit  to  that  aeconnt;  or  Hney  are  applieaMe  to  some  other  aeeoimt  of  a  nmi- 
lar  nature.  They  include  additions  to  delinquent  taxes,  additions  to  ddinqnent  water  rents, 
water  bills,  etc.,  additions  to  delinquent  persmal  property  taxes,  abatements  of  expense,  such  as 
amounts  due  from  public  or  private  corporations  for  principal,  sinking  fund,  or  interest 
charges  on  City  loans  under  assumed  liability,  and  any  amounts  that  may  be  due  from  the  trans- 
fer or  sale  of  property. 

The  eolnmns  of  the  register  and  sdiedole  of  ineome  are  as  follows : 

Column  1 — Date; 

Column  2 — Number  of  dooument; 

Column  3 — From  whom  receivable; 

Column  4 — ^Nature  of  income ; 

Column  5 — ^Total  unoont  reeeiyaUe; 

CoinBin  6 — ^Bevenne; 

Colomn  7 — Revenue  aeemed,  not  doe; 

Colonm  8 — Beserre  lor  nnaeemed  lerenue. 

11m  general  joiBnal  entiy  firam  tins  register  and  seheA^ 

Aeeonnts  BeoeiyaMe — Qenend  Aeeoonl 
Bevennes  Aeemed,  Not  Due — General  Aeeoont. 
"Po  Bevcnne — General  Aeeonnt. 

Expenses — Genial  Account. 

Beservp  for  Tnaccrued  Revenues — General  Aeeoant. 
Investment  of  the  City — General  Account. 

13.  Berasns  and  Schedule  of  Cash  Transactions  (Forms  17  and  17A) 

The  purpose  of  this  register  and  schedule  is  to  provide  a  chronological  record  of  all  cash  re- 
ceipts and  difdraraements.  The  sehednle  (Form  17A)  aims  to  standardize  the  many  different 
lands  of  fmms  npon  ivUdi  enrii  retrans  lunm  hmtof ore  been  made  by  the  several  departments, 
hareaas  and  offices,  to  the  dty  eoBtraOor.  Upon  ^  revene  side  of  tiM  sdiedide  spnee  is  pro- 
vided for  the  affidavit  of  the  official  charged  with  the  responnbiyi^  of  makii^  eadh  retnms,  tte 
eity  controller's  acknowledgement  and  for  the  certificate  of  the  city  treasurer. 

A  series  of  schedule  numbers  should  be  established  by  each  department,  and  these  numbers 
should  be  inserted  at  the  head  of  the  register  and  schedule  in  the  space  provided  therefor.  The 
date  of  transmittal  is  also  to  be  noted  by  the  department  transmitting  the  schedule. 

Monthly  postii^  at  the  end  of  eaeh  month,  or  oftener  if  desirable,  is  made  to  the  various 
tmik  aeeoorts  hi  the  eash  ledger,  aeeording  to  the  ednmnar  headings,  direet  from  the  register 
of  enh  tTawsartions,  and  the  total  «f  all  aasonnts  as  distrilwitod  tMML  be  in  agreement  with 
iSkit  eontroUing  account  "cash"  in  the  general  ledger. 

From  the  register  of  cash  transaetions,  the  following  oitries  are  made  in  the  general 
journal  and  posted  to  the  controlling  accounts  in  the  general  ledger,  the  summaries  of  the 
columns  "total  amount  received"  as  a  debit  and  the  total  amount  paid  to  city  treasurer  as 
a  credit. 

Cash — General  Account. 
Cash — Capital  Account. 
Cadi — Special  and  Tmst  Aeeoont 


Ann  mmmmm  of  documents 


77 


To  Accounts  Receivable — General  Account. 
Aeeounts  Receivable — Capital  Account. 
Aeeonnts  Beeeiimble — Special  and  Trost  Aeeount. 

For  casli  received  during  month  of  IJ)-  •  • 

City  Treasurer — General  Account. 
City  Treasurer — Capital  Account. 
City  Treasurer — Special  and  Trust  Account. 
To  Cash — General  Aoeonnt. 

Cash— Capital  Aeeoant 

Cash— Special  and  Tmst  Aeeonnt 

For  cash  paid  to  city  treasurer  during  month  of  19... 

The  purpose  of  the  several  Qoluiuns  of  the  register  and  schedule  of  cash  transactions  are 
as  follows: 

Columns  1,  2  and  3 — For  date  (month,  day  and  year)  upon  wfaeh  cash  is  received; 

Cohniin  4 — For  name  of  person  from  whom  received; 

Column  5 — For  nature  of  receipts.  This  column  may  be  used  when  it  is  found  that  a 
further  analysis  of  receipts  than  is  provided  for  by  eolumnar  headings  is  de- 
sirable ; 

Colomn  6— For  total  amoont  received; 

Columns  7,  8,  9,  10,  11  and  12— For  the  distribation  of  receipts  aeeording  to  the  several 

headings  indicated; 
Column  13 — For  date  of  payment  to  city  treasurer ; 
Column  14 — For  amount  paid  to  city  treasurer. 

In  the  event  of  moneys  collected  on  behalf  of  tli<^  city  by  a  department  and  same  d.-posited 
in  banks  or  otherwise  disposed  of  as  may  be  required  by  law  and  not  paid  to  the  city  treasurer, 
that  fact  is  to  be  indicated  on  the  register  and  schedule  accordingly. 


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CHAPTER  VII 


MHMntipnoir  and  use  of  detail  lkdoebs 

The  purpose  of  the  detail  ledgers  is  to  state  in  detail  the  transactions  pertaining  to  every 
subject  concerning  which  information  is  needed.  The  number  and  classification  of  the  accounts 
in  the  detail  ledgers  depends  on  the  number  and  classification  of  the  subjects,  concerning  which 
admimstrative  judgment  is  required.  The  accuracy  of  the  postings  to  the  several  detail  ledgers 
JmwM  be  provoi  MOthly  by  ehiwirnig  fht  maHily  geMnlfls  of  balances  and  totals  thereof 
(Cfciplar  X)  to  liw  wipiettfe  eontrolling  aeefloBti  in  ^  fOMfal  ledgw. 

Tlw  Jetiil  Itdita  vmtd  an  as  lolioiia: 

1.  Appropriation  ledgers. 

a.  General  fond. 

bk  ItfiB  fiffiidiu 

<L  S|iMial  and  trust  fonds. 

2.  Contract  ledger. 

3.  Claimant's  ledger. 

4.  Expense  ledger. 

5.  Stores  ledger. 

6.  Work  in  progress  ledger. 

7.  Property  ledger. 

B.  Itcsmn  inr  upon  and  depredation  ledger. 
9.  Cmk  ledgar  (Mk  fonn). 

10.  Revenue  ledger  (stock  form). 

11.  Aseomiti  reeeivaUe  ledger  (stoek  form). 


L  Appb(h>biation  Ledgers  (Forms  18  and  18A) 

The  appropriation  ledger  of  each  department  contains  an  account  with  each  appropriation 
in  which  the  department  has  an  interest.  Each  account  shows  every  transaction  affecting  it, 
the  amount  appropriated,  the  contracts  awarded,  the  open  market  orders  issued,  the  vouchers 
drawn  against  the  authorization  to  spend  indicated  in  the  title  and  the  balance  unexpended  and 


lie  §mtni  fwtd  kdgir  {Vmm  18)  oonlains  appropristioiis  of  the  general  food.  The 
amounto  el  tte  ba4gst  i^lawaaee  are  the  test  entrifls  aade  in  the  ledger,  spaee  at  the  top  of 

tiw  ledger  sheet  being  provided  for  this  purpose,  the  amount  of  the  a|»pio|»iatioii  being  en- 
tered in  the  first  "amount"  column  to  the  left.  Additional  appropriations  and  transfers  are 
entered  in  the  "Amount"  column  as  they  are  subsequently  authorized,  the  date  of  each  authori- 
zation being  noted  in  the  date  column,  and  the  character  of  the  appropriation  in  the  "Memo" 
column.  In  opening  a  new  appropriation  ledger  at  the  beginning  of  a  year,  the  non-merging 
bdaoeae  of  each  appropriatioii  of  the  previous  year  are  carried  forward,  marking  in  the  "Memo" 
eilan*'BedBi«f  19...*' 

rinlBMMr  amoigenent  the  fxmt  ef  the  ledger  page  is  di^ded  iato  eontraet  eneam. 
bfances  and  open  market  order  encumbrances;  tiw  revsne  nde  of  the  page  is  provided  for 
expenditures.  For  those  departments  which  may  have  a  large  iramber  of  expenditure  itons 
chargeable  against  a  particular  item  of  appropriation  in  excess  of  the  available  space  pro- 
vided on  the  reverse  of  the  encumbrance  ledger  sheet,  extra  sheets  (Form  ISA)  are  designed 
with  the  expenditure  ruling  on  both  sides  for  insertion  after  the  encumbrance  sheet. 


flBPOMI'TICHf  AND  USB  OP  DETAIL  f.ienqiiatg 


99 


As  each  contract  against  a  general  fund  appropriation  is  awarded  and  entered  in  the 
register  of  contracts,  tlie  amount  of  the  award  is  posted  in  the  "Amount"  column  of  the  page 
carrying  the  account  of  the  appropriation  item  affected  under  the  general  caption  "Contract 
Enenmbrances,"  the  date  of  the  award  and  the  number  of  the  contract  being  also  noted  in 
tte  leapeetive  eolumns  tiierennd^.  Beductions  and  cancellations  made  subse(iuently  in  con- 
tnwts  are  first  entoed  in  the  registw  of  rednetions  in  otrntraet  reserves  and  the  amounts  thereof 
entersd  in  the  oolunm  "Deduct  Beduetioos  in  OiMitracts"  uttder  the  eaptioA  *'Ooiitraet  Bn- 
eumbrances"  of  the  appnq;>riation  item  aeeonnt  affected. 

Open  market  orders  issued  chargeable  to  general  fund  appropriation  accounts  are  finl 
registered  in  the  register  of  orders,  and  the  amount  thereof  is  posted  in  detail  in  the  column 
"Estimated  amount"  of  the  general  fund  appropriation  ledger  under  the  general  caption  of 
"Open  Market  Order  Encumbrances,"  the  dates  and  order  numbers  being  entered  in  the  re- 
spective eohunas  thereunder.  IMfferences,  if  any,  between  the  amount  of  an  open  market  order 
as  ismed  and  the  amMOit  of  a  vondier  liquidating  the  order  are  entered  in  chronological  order 
in  the  columns  "Add"  and  "Dednet"  imder  ^  soh-title  "AfljustmeBts"  of  the  general  cap- 
tion "Open  Market  Order  Encumbranees."  The  latter  caption  haa  hem  ssbdinded  into  tire 
sections  of  duplicate  columns  for  open  market  order  amounts  and  adjustments.  Postia^i  uder 
this  caption  are  entered  in  the  first  section  to  the  left,  and  when  the  mtiflo  is  fitted,  '''>'*^m4 
therefrom  to  the  second  section  on  the  right. 

^  In  the  appropriation  ledger,  and  all  the  other  detail  ledgers  as  well,  tlie  loose  leaf  form  is  pre- 
scribed. If  snfBdent  space  is  not  available  on  a  ledger  page  for  all  the  entries  posted  in  a  year 
to  a  particnlar  appropriation  item  thereon,  extra  pages  immediately  following  the  first  page  of 
the  appropriatifHi  iton  ahoold  be  insortsd  that  purpose.  AU  the  ledger  pages  reUting  to  one 
appropriatioa  aeeonnt  are  thas  kept  together  rather  than  seatteted  through  the  ledger. 

After  expenditure  vouchers  have  been  registered  in  the  register  of  voneheis  tiH^  aie  en- 
tered in  the  appropriation  ledgers  in  the  particular  account  affected  under  the  genenl  ^sptiflw 
of  "Expenditures." 

In  the  first  column  is  noted  the  date  of  registration  or  the  date  the  voucher  becomes  a 
diarge  against  the  appropriation,  the  warrant  number  and  the  order  number  on  which  the 
^penditiiie  is  based,  being  altered  on  the  same  line  with  the  date  in  the  next  two  columns,  in 
tiMir  order. 

The  name  of  the  payee  or  claimant  is  entored  in  the  ^ninwMi  hinadod  "In  Wheee  Fsvor." 
In  the  column  headed  "For  What"  is  noted  short  partiealan  as  le  the  nature  «£  the 

articles  or  services  covered  by  the  voucher. 

In  the  three  columns  under  the  sub-caption  of  "Audited  Vouchers,  Adjustments  and  Can- 
cellations" are  entered  the  amounts  of  expenditure  vouchers  drawn  in  payment  of  contracts  or 
oontraet  orders,  open  market  orders,  payroll  and  miscellaneous.  Vouchers  drawn  in  payment 
of  eoaliaeto  or  eontraet  orders  are  entered  in  the  "Contract"  column,  vouchers  drawn  in  pay- 
Mit  of  open  mukti  Ofdeis  are  entered  M  the  e^ama  et  that  heading,  and  vouchers  drawn 
in  payment  of  peyroQs  and  miseeUaaeeas  daias  are  entered  in  the  e<domB  "Fftjndl  and  Hie- 
eellaneous." 

In  the  last  colunm  with  the  heading  "Amount"  under  the  sub-title  "UaeMaAcsed  Bfel- 
aace  of  Appropriations"  is  noted  the  balance  unencumbered,  t.  e.,  the  balance  remaining  in  an 
appropriation  over  and  above  the  total  amount  of  contracts  awarded,  open  market  orders  issued, 
and  payroll  and  miscellaneous  expenditures  made.  The  date  for  which  this  balance  is  deter- 
niaed  is  indicated  in  the  date  column  alongside  of  the  amount. 

The  Mon  of  the  totals  lor  the  noafli  of  aU  amounts  entered  in  the  "Amount"  column 
nader  "Contract  Baeambnaacs"  lor  aU  the  general  fond  appropriation  accounts  agrees 
with  the  total  amount  of  genersl  fund  eeatracts  registraed,  as  per  montUy  snaunaiy  of  tiM 
register  of  contracts,  and  this  agreement  should  be  effected  at  the  end  ot  each  montt  bstee 
the  monthly  total  is  journalised  for  entcy  ia  the  general  ledger. 


IHO  wmamnm  jam  wm  im  mtJOL  u»cm 

The  sum  of  the  totals  drawn  from  the  column  ''estimated  amount"  under  the  caption 
**Opea  MaAet  Order  Bncumbnuiees"  for  all  the  general  fund  appropriation  accounts 
mmm  ultt  tiw  iilal  «f  flw  eituuii  entitled  *'OE»ai  Muket"  under  "Ooml  Fuad'*  in  m 
ngiiltr  «ff  «fd«%  sad  tin  agfeoMnt  ihoBld  be  dbtttd  «t  tbe  end  ef  eadi  maafk  m  a  proof 
of  the  aeeoiMj  d  the  bookkeeping  work  before  the  monthly  total  of  the  repaiia  of  gOMnd 
find  open  market  orders  issued  is  journalized  for  entry  in  the  general  ledger. 

It  will  be  seen  that  the  difference  at  any  time  between  the  total  of  the  amount  column 
under  "Contract  Encumbrances"  and  the  total  payments  on  account  of  contracts  as  indicated 
in  the  column  entitled  "Contracts"  under  "Expenditures,"  minus  the  reductions  in  contracts, 
is  the  amount  of  the  contingent  liability  on  contracts  unvouchered;  and  similarly  the  differ- 
OMO  at  any  tim  between  Ike  total  oi  tlw  eoiaam  entifltd  "Betimated  Amount,"  nndmr  the 
eqption  **Opm  Maifcet  Ordw  HamAmam,"  and  the  total  of  radien  drawn  in  paymat 
hereof  ("Open  Mariiet  Order''  eoliuBn  under  "EsqNiiditQiet"),  plna  or  minm  tiie  adjut- 
nMnts,  is  the  amount  of  outstanding  open  market  orders  unvouchered. 

The  total  of  the  columns  entitled  "Contract,"  "Open  Market  Order,"  and  "Payroll  and 
Miscellaneous"  under  the  caption  "Expenditures"  deducted  from  the  total  appropriations  (as 
adjusted  by  transfers  to  and  from)  shows  at  all  times  the  unexpended  amount  of  each  general 
fund  appropriation  account;  and  to  ascertain  the  balance  available  in  each  appropriation  for 
Anther  eontracts,  open  maiAet  orders  and  payroll  and  miseellaneous  payments,  it  is  only  neces- 
wuf  to  dsioet  froni  1Mb  wit§xpemd»d  halttMe  Hie  halnee  €i  eoDteaets  and  open  market  orders 
nnyoochwed.  This  same  resolt  maj  be  aeeored,  however,  in  another  waj  bjr  dednetinir  from 
the  total  appropriations  (as  adjusted  by  transfers  to  and  from)  the  som  of  the  totals  of  the 
"Contract  Encumbrance,"  and  "Open  Market  Order  Encumbrance"  and  "Payroll  and  Mis- 
eellaneous" expenditure  columns  of  the  ledger.  The  balance  thus  obtained  is  known  as  the 
'* unencumbered  balance  of  the  appropriation." 

The  sum  of  the  total  expenditures  posted  each  month  in  detail  in  the  columns  entitled 
"CJontract,"  "Open  Market  Ordw,"  "Payroll  and  Miscellaneous"  in  all  general  fund  appro- 
fiiatiBn  aeeounis  mt  agree  wItt  the  monthly  totals  of  the  several  sections  of  the  register  of 
wndM(%  and  this  agreement  dMHild  be  effected  at  ^  end  of  every  month. 

As  ^rplained  previously  herein  under  the  register  and  schedule  of  orders,  no  postings  of 
contrcKt  orders  issued  are  made  from  the  register  of  orders  to  the  appropriation  ledgers.  There- 
fore there  are  no  adjusting  entries  in  these  ledgers  for  differences  between  the  amount  of  a 
voucher  and  the  amount  of  a  contract  order  as  issued.  The  ultimate  purpose  in  the  columnar 
arrangement  of  the  appropriation  ledger  is  to  show  the  balance  unexpended  and  the  balance  un- 
eaeaaiteredL  In  Hw  ease  of  eontraete  this  purpose  is  attained  1^  posting  to  the  respective  ap- 
piepriatisn  aeeonnti  the  anMont  awarded  for  eadi  eentraet  These  oitriea  serve  to  estaMish  the 
oMliMt  enemnbranee  agaaist  appropriations  regardleas  of  sabeeqaent  orders  fssoed  against 
those  contracts.  Only  eontract  reductions,  cancellations  or  yoodiar  pigrments  on  account  of  con- 
tracts will  affect  the  amoont  of  oontraet  cneombranees.  The  proeednre  f<»  wank  entries  is 
treated  in  the  foregoing. 

In  the  case  of  open  market  orders,  however,  the  only  encumbrance  against  appropriations 
is  the  estimated  or  actual  amount  of  the  order  as  issued.  If,  therefore,  subsequent  adjustment 
is  neeessaiy  between  the  estimated  amount  of  an  order  and  the  voucher  payment  the  amount 
of  adUmlMial  nasit  be  abown  hi  the  appropriatiett  aeeoont  affected,  in  one  of  the  eolnmns 
"Add"  or  "Oedaet"  under  tiw  geneial  eaptlon  of  "Open  Market  Order  BneoalHraneee,*'  In 
order  that  each  aceoimt  may  show  the  correct  amount  of  optai  maricet  order  eneombranees. 
These  adjustment  amounts  are  found  by  taking  the  difference  between  each  voneher  amount 
and  the  amount  of  the  order  liquidated  by  the  voucher  and  posting  the  difference  as  directed. 
The  proof  of  the  accuracy  of  the  individual  adjustments  in  a  month  is  determined  at  the  end 
of  the  month  by  comparing  the  net  additions  or  deductions,  as  shown  in  all  the  appropriation 
aeeonnti^  with  tiie  net  additions  or  dedoetians,  as  shown  by  the  register  of  vouchers.  The  general 


ledger  controlling  acoounts  affected  by  such  adjustments  in  open  market  orders  are  adjusted  at 
the  close  of  a  month  by  journal  entry  from  tbe  register  of  vouchers,  as  explained  in  the  fore- 
going chapter  under  register  and  schedule  of  vouchers. 

If  a  voucher  has  been  decreased  in  amotint  or  cancelled  after  it  has  beoi  transautted  to  the 
etty  eontoi^er,  the  department  in  whi^  tiM  vondier  originated  will  be  aotifled  hy  ^  eity  eon- 
troller  (a  new  warrant  drawn  if  necessary)  and  the  amoont  of  the  decrease  or  eaneeibitien 
will  be  noted  in  either  the  "Contract,"  "Open  Market  Order"  or  "Payroll  and  Miscellaneous" 
column  under  "Expenditures"  of  tbe  appropriation  account  affected  (in  red  ink);  and  if  an 
open  market  order  voucher  tbe  n mount  of  reduction  must  be  indicated  in  the  "Deduct"  column 
under  "Open  Market  Order  Encumbrances."  This  entry  decreases  the  total  amount  of 
vouchers  charged  against  the  appropriation  account.  At  the  end  of  each  month  the  advices 
from  the  dty  e<mtrdler's  d&oe  of  voaeher  adjustmoits  are  «nim?narj«aftd  and  an  entry  of  the 
totals  tiiiis  secured  prq[>ared  for  the  general  journal,  ddbiting  vonehera  aent  to  dty  oontroUer 
(general  account,  capital  account  or  special  and  trust  aeeoont)  and  emditing  nTprnians  mt 
other  proprietary  controlling  accounts  affected,  at  the  same  time  one  of  the  following  eoUateral 
fund  entries  is  made  for  the  same  amount  according  to  tiie  dass  to  whieh  the  Toucher  de- 
creased or  cancelled  belongs: 

1.  If  a  Payroll  and  JMiscellaneous  Voucher  or  Open  Market  Order  Voucher: 

Budget  Allowance  (General,  Loan  or  Special  and  Trust  Fund). 
To  Unencumbered  Balance  of  Appropriations  (General,  Loan  or  Special  and  Trust 
Funds). 

2.  If  a  Oontraet  Yoneher: 

Bnd^  Allowance  (General,  Losn  or  Special  and  Trust  Funds). 
To  Besenre  for  Contracts  (Ooieral,  Loan  or  Special  and  Tmst  ISmds). 

In  the  case  of  advices  from  the  city  controller's  office  of  voucher  adjustments  to  the  de- 
partm^t  of  supplies,  imtead  of  crediting  expense  or  other  proprietary  controlling  accounts, 
as  indicated  above,  the  department  of  supplies  credits  ''InveteeB  BeedTed  fimn  Departmoiti 
and  Boieaus."  Its  fund  entries  are  similar  to  tiiose  above. 

The  operating  department  or  bureau  whose  accounts  are  thus  affeeted,  however,  joomdU 
izes  its  copy  of  the  advices  of  tbe  city  controller's  voucher  adjustments  by  crediting  expense 
or  other  proprietary  controllinf;  accounts  affected  as  noted  above  for  advices  of  city  controller's 
adjustments  in  its  own  departmental  vouchers  and  uses  the  fund  entries  noted  above.  These 
adjustment  journal  entries  are  all  based  upon  the  assumption  that  the  adjustments  are  reduc- 
tions; if,  however,  the  adjustments  amount  to,  a  net  increase,  all  of  the  above  adjustment  en- 
tries should  be  reversed  as  to  ddnts  and  we^ts. 

Similarly  the  particular  accounts  affected  in  the  eontract  ledg^  and  the  dainmnts'  ledger 
n9q>ectively  have  to  be  changed  to  eorres^^ond  with  any  adjustments  made  in  the  appropriation 
accounts  for  contract  voucher  or  open  market  order  voucher  reductions.  Red  ink  entriea  of 
tlie  reductions  are  made  in  the  "vouchers"  column  and  black  ink  entries  in  the  "adjustments" 
columns  of  the  contract  and  tbe  claimants'  ledgers,  and  in  the  case  of  open  market  order 
vouchers  a  red  ink  entry  is  also  necessary  in  the  "Amount"  column  under  "Orders  liqui- 
dated" in  the  claimants'  ledger. 

If  the  UKmth's  record  in  the  voucher  register  containing  the  original  entry  of  the  altered 
or  oanoeUed  voodier  has  not  been  dosed,  the  proprietary  or  fund  goieral  jooxnal  entries  may 
be  dispensed  with  by  making  a  current  entry  for  the  amount  of  the  adjnabaent  in  red  iiA  in 
the  voucher  register.  The  various  adjustment  entries  in  the  detail  ledgers  as  deaeiibed  above, 
still  have  to  be  made,  however,  as  the  original  amount  of  the  voucher  has  been  prnTinnatj 
posted  thereto  before  it  was  sent  to  the  city  controller's  office  for  audit  and  settlement. 

The  following  agreements  must  be  effected  at  tbe  end  of  each  montli  between  the  general 
ledger  controllmg  accounts  and  tlie  schedules  of  balances  of  the  several  detail  ledgers.  The 


schedule  of  balances  of  "Open  Market  Order  Encumbrances"  of  all  accounts  in  the  general 
fund  appropriation  ledger  should  agree  with  the  credit  balance  of  "Reserve  for  Open  Market 
Ohkn  giBiiil  fnad"  m  the  gtnenl  ledger.  Likewise  the  total  of  the  unvouchered  balances 
ii  '*0««NMi  BMiinlHMMMi"  «f  an  •eewMto  in  tki»  general  fund  appropriati<n  ledger  Aaald 
agree  with  the  wedH  Manee  of  ''reserve  for  ecmtraets  genwpal  fond''  m  Hm  general  ledger, 
and  should  be  supported  by  a  schedule  of  contract  balances  prepared  from  the  contract  ledger. 
The  total  of  all  unencumbered  balances  in  the  general  fund  appropriation  ledger  should  a^ptee 
with  the  credit  balance  of  the  general  ledgrer  account  entitled  "Unencumbered  balance  of  ap- 
priations — general  fund."  These  agreements  are  proofs  of  the  correctness  of  the  several 
leeords  mentioned,  and  should  be  effected  not  less  frequently  than  once  a  month ;  schedules  of 
MitteH  el  liie  f«ital  fond  appropriatiai  ledger  and  the  other  detail  fond  ledgers  should  be 
tahni  ell  at  llie  end  ef  eadi  mtmXk  tm  iSbit  paeptm. 

AptiN99h^  aeeoimta  for  salaries  and  wages  are  kept  in  the  appmpnal&im  ledgen  in 
the  same  mauer  that  aeoonnts  for  other  than  salaries  and  wages  are  kept.  In  such  cases,  th«re 
being  no  contract  or  open  market  order  encumbrances,  the  columns  provided  for  recording  such 
details  in  the  appropriation  ledgers  remain  blank,  and  only  the  appropriation  and  expenditure 
columns  therein  are  used  to  record  vouchers  passed  for  salaries  and  wages.  In  using  the  forms 
for  appropriation  ledger,  it  may  be  found  practical  in  large  departments  and  bureaus  to  have 
•MM  aheeta  niied  80W7  for  espflBdttarea  for  nee  with  salary  and  wage  appropriation  items, 
ii^qraai  etiMi  eM  ka  liOed  for  eoeinAinesB  «a  wdl  M 

Tke  loan  fmnd  appropriation  Uig»  (Form  18)  emtains  an  aeeooBt  wiik  eaeh  appxopria- 
tion  made  from  loans  showing  the  amount  made  available  through  appropriation  or  tnowfer, 
the  contracts  awarded,  the  open  market  orders  issued,  the  ¥OBehera  drawn  fngyi»»fflt  the 
and  the  unexpended  and  the  unencumbered  balance. 

The  form  and  method  of  using  the  loan  fund  ledger  is  the  same  as  that  described  in  the 
lov^ldng  for  the  general  fond  ledger. 

for  tiie  gsaenl  fond  and  loan  fond  ledgoa  req>eetively  may  be  kept  in  two 
kiadna,  er  tiicgr  wasf  be  k^t  in  one  laMa  wl&  two  sq»arate  aeetiaaa  iadi. 
eated  hj  a  dividing  sheet  with  a  tab.  Appropriations  from  traqMrary  loans  will  be  eonid- 
ered  as  general  fund  appropriations  and  entered  in  the  general  fund  appropriation  ledger 
rather  than  in  the  loan  fund  appropriation  ledger,  for  the  reason  that  temporary  loans  are 
of  very  short  duration ;  are  used  generally  to  meet  current  expenses  of  the  dty,  and  are  usually 
repaid  out  of  general  fund  appropriations  of  the  succeeding  year. 

Ike  ipeeisl  md  fnut  fwmds  appropriation  ledger  is  kept  in  the  same  manner  as  the  gen- 
end  JM  and  kMB  fond  kdgera,  1^  dMi  of  .tte  eame  mling  in  tke  same  Undw  with  the 
ffswral  fund  and  km  fond  apptepaalkBSb  wkigstakteaepttsfeetkedweliiRMittoaaof  tiw 


2.  Contract  Ledger  (Forms  19  and  19A) 

The  contract  ledger  contains  an  account  with  each  contract  awarded,  the  quantity,  price 
and  amount  of  each  line  of  goods  or  services  included  within  the  contract,  the  quantity  and 
amoont  ordered,  the  quantity  and  amount  delivered,  the  invoices  vouchered  for  payment,  the 
kdanee  not  etdered,  and  Ike  balanee  of  the  eoittraet  which  has  not  been  vouchered. 

tke  kfltei  page  of  Oe  eantnet  ledgir  (9onn  19)  provides  f<v  a  eoimkiete  reeoid  of  the 
■OHbaut,  tte  printed  form  at  the  head  indicating  the  partleiilara  tkat  are  to  be  leeoided. 

Under  the  head  of  "Accounts  chargeable"  is  noted  the  several  general  fond,  loaQ.foad  or 
special  and  trust  fund  accounts  affected,  and  in  the  "Total"  column  the  amount  of  the  con- 
tract, chargeable  to  each.  The  four  blank  columns  immediately  following  the  word  "total" 
may  be  used  for  making  an  analysis  of  the  contract  amount  by  organization  units  or  other  clas- 
siAeationa.  Seduction  or  cancellation  of  the  amount  of  a  contract  is  noted  in  red  ink  in  the 


As  orders  are  issued  against  a  contract  they  are  entered  under  the  head  of  "Orders 
issued,"  with  the  date,  number  and  estimated  amount.  Two  blank  columns  are  provided  in 
the  block  headed  "Orders  issued"  which  may  be  used  to  analyze  the  orders  according  to  or- 
ganisation units  or  other  classification. 

Uad«r  tile  head  ef  '^YoiMkera"  is  altered  tke  date,  number  and  amount  of  ▼on^wr,  and 
on  the  same  line  nndw  the  bead  of  ''Adjnatments"  is  noted  tke  differenee  between  tke  orig- 
inal order  and  the  amount  of  the  vouchor.  On  the  same  line,  under  ''Orders  liquidated,"  is 
noted  the  original  amount  of  the  order  covered  by  the  voucher.  It  is  not  contemplated  that 
the  voucher  will  be  entered  on  the  same  line  as  the  original  entry  of  the  order  in  the  column 
to  the  left.  The  "Per  cent.  Retained"  column  is  provided  for  noting  therein  the  amount  of 
any  contract  payment  retained  in  accordance  with  the  terms  of  the  contract.  When  a  retained 
paymmt  is  Tonehored,  the  youeher  is  entered  in  the  register  of  vouchers  in  the  same  manner 
aa  other  voudbers. 

The  differenee  betwe^  the  total  of  "Orders  issued'*  and  the  total  of  "Oideia  liquidated" 

diows  at  all  times  the  amount  of  orders  unvouchered. 

The  right-hand  page  of  the  contract  ledger  (Form  19A)  provides  for  the  details  of  the 
articles  or  services  contracted  for.  Following  the  caption  "Articles  or  services"  is  entered 
the  name  of  each  article  included  in  the  contract.  In  the  columns  opposite  the  words  "Unit 
of  measure"  is  indicated  the  unit  of  measure  of  each  article  mentioned  in  the  contract;  for  in- 
stanee,  if  the  article  is  "eggs"  the  unit  probably  is  "dozen,"  and  opposite  "Unit  price"  is 
shown  the  priee  per  dozen.  Opposite  the  "Line  nomber*'  is  shown  the  number  of  the  line  in 
the  eontraet,  and  opposite  "Qnastity"  is  shown  tite  quantity  specified  in  the  eontraet 

As  orders  are  issued  and  entered  on  the  left-hand  page  of  the  ecmtract  ledger,  a  record 
of  the  quantity  of  same  is  also  made  on  the  right-hand  page  according  to  the  article  in  the  col- 
umns headed  "Ordered."  When  goods  are  received  they  are  noted  against  their  proper  order 
in  the  columns  headed  "Received."  This  record  thus  shows  at  all  times  the  quantity  ordered  of 
a  given  article,  the  quantity  received,  and  the  balance  that  may  yet  be  ordered  of  that  article. 

The  aecoonts  in  the  emitraet  ledger  may  be  arranged  alphabetically  by  names  of  contrae- 
tora  or  in  any  other  manner  adapted  to  the  requirements  of  departments. 

%  CLADuiriBVLaMni  (Fgbk  20) 

The  daimants'  ledger  for  departiMits  ecmtuna  an  aeoomit  wiik  eadi  vendor  w  tradeanan 

who  has  received  orders  (not  under  contract)  for  the  delivery  of  goods  or  tke  rendering  of  met- 
vice,  and  contains  a  detailed  record  of  eaeh  orda>  issued,  each  inv<»ee  vonafcared  and  the  bal- 
ance not  vouchered  for  payment. 

The  claimants'  ledger  provides  for  record  of  the  orders,  vouchers  and  adjustments  as  fol- 
lows : 

Cohimn  1— Date  of  order; 
Oekom  2— dumber; 

Column  3 — Arl^ea  or  services  covered  by  order; 
Column  4 — Amounts  of  miscellaneous  orders; 

Column  5 — Amounts  of  open  market  orders; 
Column  6 — ^Amounts  of  contract  orders; 

Column  7 — ^Memoranda  of  item  number,  dates  of  invoices,  etc. ; 
Column  8 — ^Item  number; 
Gctenm  9--Date  ^  vooAw; 
Column  10— Knmber  of  voodmr; 
Colomn  11 — Amount  of  voucher; 
Column  12 — ^Adjustments — additions  to  orders; 
Column  13 — Adjustments — deductions  from  orders; 
Column  14 — Orders  liquidated — ^number; 


104 


dAxuan  15 — Orders  liquidated — amount  of  orders. 
As  ToucherB  are  drawn  they  are  entered  under  the  head  of  "Vouchers,"  but  no 
attempt  Arndd  be  Mda  to  cater  a  ^wAet  on  tike  same  line  <m  idiieh  the  order  was  originally 
cMleved.  If  the  mmOm^  aiMmnt  diffBn  from  tbe  withiialed  aHwoBt  «f  tte  ofdcr,  tta  diffmiee, 
plus  or  minus,  is  noted  under  the  head  of  "adjustments"  on  the  aame  line  as  Htm  'Waehw 
amount.  Under  the  caption  of  "Orders  liquidated,"  and  on  the  same  line  as  the  voueher  entry, 
is  shown  the  amount  of  the  order  as  originally  entered.  The  difference  then  between  the  accu- 
mulated total  of  the  orders  originally  entered  and  the  accumulated  total  of  the  orders  liqui- 
dated is  the  amount  of  orders  unvouchered,  and  the  totail  of  the  schedule  of  balances  for  all 
daimants'  aeeoimts  agrees  with  the  credit  balance  of  "Reserve  for  open  market  orders"  in  the 

4.  EZPSNB  IdMBt  (fkMOf  21) 

Fot  pnrposM  ol  aduioistratieii  and  Mget  making  (see  Chapter  XII  on  budget  making),  an 

expense  ledgor  is  one  of  the  most  important  records  of  a  department,  since  It  enables  dBeiah  to 
obtain  an  accurate  and  well  classified  statement  of  the  oKmthly  cost  of  operating  eaeb  fonetion 
or  activity  undertaken  or  performed. 

Expenses  are  (1)  the  accrued  costs,  paid  or  payable,  of  the  services,  rents,  supplies  and 
materials  and  parts  obtained  by  or  for  the  city  for  administration  of  its  affairs,  the  operation  of 
its busuteas mdertakings  or  the  upkeep  of  its  property;  and  (2)  the  costs  incurred  by  it  in  such 
adamMration,  opoation  or  vplnep. 

The  main  elements  of  expense  to  be  recorded  in  the  expense  ledger  axe:  (1)  iirroleeB  and 
pay-rolls  directly  chargeable  to  expense;  (2)  stores  issued;  (3)  work  in  pregi'esi  iiBstribiited ;  (4) 
services  received  from  other  bureaus;  and  (5)  reserve  for  repairs. 

Invoices  and  payrolls  chargeable  to  expense  are  posted  to  their  respective  accounts  in  the 
expense  ledger  in  accordance  with  the  expense  classification,  such  posting  being  made  imme- 
diately after  entry  of  the  invoice  or  payroll  in  the  register  of  invoices  and  payrolls.  Where 
itsrai  are  kept  and  issued  on  requisitions  and  tiie  mmiber  of  reqnisitions  in  each  month  is  small, 
tta  awottt  of  eadi  reqalsition  is  posted  in  detail  in  tte  expense  Udget.  U  tbe  stores  nqj^ 
tions  are  ▼ery  numerous,  the  postings  to  the  expense  ledger  are  made  from  the  monthly  report 
of  stores  issued,  which  statement  is  made  in  accordance  with  the  expense  classification,  so  that 
there  is  a  single  monthly  entry  in  the  expense  ledger  to  each  expense  sub-account  for  which  stores 
have  been  issued  during  the  month.  Stores  returned  to  storehouse  after  having  been  issued  on 
requisition  are  credited  to  the  respective  expense  accounts  to  which  they  previously  have  been 
dMVged.  Completed  work  in  progress  of  an  expense  nature  is  taken  into  the  various  accounts 
^teeled  in  mpmm  ledger.  These  cntiies  are  made  from  the  woik  in  progress  ledger. 
Sorviees  or  materials  reeeiTed  from  another  department  should  be  posted  from  the  inter- 
departmental invoices  to  the  yanoos  aeeoimts  in  the  expense  ledger  diargeable  fhetewith,  pro- 
viding such  work  or  materials  are  of  an  expense  nature.  If  of  the  nature  of  permanent  im- 
provements and  equipment,  or  for  stores,  they  are  posted  to  the  property  or  stores  ledgers. 

The  reserve  for  repairs  to  property  in  the  custody  of  a  department  or  bureau  is  distributed 
to  the  Tarioos  expense  accounts  from  the  registers  of  reserves  for  repairs  and  depreciation.  The 
lonn  of  the  expense  ledger  provides  an  aeeomit  lor  eadi  snb-aeeoont  of  the  expense  classification, 
and  thas  famishes  tte  wMwsaiy  anal»iiisei  expensai  Sneaned.  Heir,  if  aay,  eiedito  are  posted 
to  this  ledger,  as  all  of  the  accounts  are  normally  ddtoti^  so  Hh^  tof^iib  eoinnns  are  piovidsd  i&r 
each  account  The  few  credits  entering  ii^  this  ledger  are  enteied  a  led  iidk  in  the  debit 
columns. 

The  forms  of  expense  ledger  prescribed  are  designed  to  show  a  separate  sheet  for  eacli 
function  and  character  and  provide  for  an  account  for  each  expense  classification  concerning 
infinmation  is  desired,  showing  in  detail  the  object  under  the  function  and  character  of  ex- 
pense headiMga;  and  ^  fasA  to  whidh  the  sornee  or  poidbase  is  ehaigealde. 


MWHmQK       mn  op  snnub  ubchw  10B 

The  first  requirement  for  expense  distribution  is  to  determine  the  function,  sub-function 
or  activity  to  which  it  properly  belongs. 

The  proper  fmietion  having  been  determined,  the  next  elasnfieatiim  will  be  the  diaraeter 
of  expense,  i  e.,  "administration,"  ''operation,' ^'reserve  for  repairs,"  ete.,  and  as  eadi  fnnetien 
may  carry  one  or  more  eharaelers  of  expoise,  the  possibility  of  errors  in  posting  is  minimized  by 
having  the  forms  printed  on  different  colored  paper,  for  instance,  "administration"  and 
"other  expense"  on  w^hite,  "operation"  on  blue  and  "reserve  for  repairs"  and  "work  in  prog- 
ress" on  buff  colored  paper.  The  use  of  the  different  colors  would  also  greatly  facilitate  the 
preparation  of  statements  and  reports. 

The  characters  and  objects  of  expenditures  are  discussed  in  detail  in  Chapter  IV. 

For  convmence  mid  on  account  of  Uie  advantage  gained  in  shifting  the  dieets  so  as  to 
admit  of  grouping  the  accounts  to  fit  dqMurtoiental  reqnir^nents  a  loose  leaf  ledger  is  reenn- 
mended.  The  form  of  expense  ledigeT  used  by  all  departmmts,  boreans  and  offices  is  of  this  de- 
sign and  size;  the  size,  however,  should  depend  largely  upon  the  volume  of  businesB  trans- 
acted so  long  as  all  the  necessary  information  is  obtainable. 

The  several  columns  of  the  expense  ledger  form  are  used  as  follows : 

Colomn  1— For  the  date  (month  and  day)  uptm  which  the  e^poue  oeeorred  and  is 

chargeable ; 

Columns  2  and  3 — For  the  document  letter  and  number,  requhrition  on  storekeeper,  invoice, 
etc.; 

Column  4 — Regular  (direct)  purchase  or  thru  department  of  supplies; 
Column  5 — For  any  brief  descriptive  matter  considered  important  for  reference; 
Colnmns  6  and  7 — For  tiie  fond,  general  or  loan,  out-of  which  tiie  amount  is  payable.  In 
case  an  amount  is  payable  out  of  spedal  and  trust  fnncb,  mtry  should  be 

made  in  the  "general  fund"  column  and  on  ttte  same  line  tte  "remafks*' 
column  insert ' '  special  and  trust  funds  " ; 

Column  8— For  the  amount  of  the  requisitions  on  the  storekeeper  upon  which  deliveries 
have  been  made.  This  column  provides  the  means  by  which  a  complete 
check  may  be  had  at  all  times  with  the  amount  of  stores  issued  for  expense 
purposes.  For  departnunts,  bureaus  and  offices  not  maintaining  store 
houses  and  stcnres  accounts,  this  column  can  also  be  used  for  rqpilarly  ren- 
dered invoices  for  goods  purchased 

Column  9 — ^In  this  column  is  entered  the  amount  of  all  miscdlaneous  doenmaitB  from 
which  postings  are  made ;  such  documents  may  consist  of  reserves  for  repairs, 
expense  accruals,  inter-departmental  invoices  (.service  transfers)  and  in- 
voices for  direct  deliveries:  that  is,  invoices  for  materials  not  delivered 
through  the  storekeeper  and  payrolls; 

Columns  10, 11, 12, 13,  14,  15,  16,  17,  and  18 — These  columns  are  provided  for  the  purpose 
of  analyzing  the  services,  supplies,  materials,  etc.,  by  the  specific  object  or 
kind  of  article  accordii^;  to  the  city  controller's  object  of  ejq>enditure  clas- 
sification, the  amounts  (money  value)  being  entered  in  the  column  the 
heading  of  which  describes  the  article  or  object; 

Column  19 — For  the  totals  of  all  documents  as  distributed. 

It  iHU  be  observed  tibat  a  ibeet  is  deseed  for  the  analysis  only  of  one  main  class  of 
aq»aiditures.  Vber^re,  if  a  foneticm  or  aeeount  wm  chargeaUe  with  "pMsenal  snrviee^" 

"services  other  than  persMial,"  "supplies"  and  "materials,"  it  requires  four  sheets,  <Nr  ene 
sheet  each  for  the  four  main  classes  above  mentioned  in  order  to  make  the  proper  entries. 

In  case  it  is  found  more  desirable  to  use  the  punched  card  method  of  analyzing  expenses 
and  postings  totals  only,  to  the  expense  ledger,  the  method  of  using  such  cards  is  fully  described 
in  Chapter  III. 


106 


A  schedule  of  balances  and  totals  must  be  taken  from  the  expense  ledger  monthly  and 
should  agree  in  total  with  the  balance  of  the  controlling  account  "expenses"  in  the  general 
ledger,  thereby  proving  the  accuracy  of  the  month's  postings  to  the  expense  ledger. 


(BVmm  21) 

The  itnne  Msor  preeeribed  (Fomi  2S)  ie  •  cud  fom  liie  5^  z  8^. 

Stores  ledgen  aie  required  whenever  sn^pliee  and  mateziali  are  bandied  in  meli  quan- 
tities as  to  render  necessary  the  keeping  of  itorea  aeooonts. 

It  is  desired  to  have  all  accounting  forms  and  reports  uniform  in  all  departments,  but  it 
will  not  be  insisted  upon  to  chancre  at  once  existing  forms  of  stores  ledger  which  may  be 
meeting  the  requirements  of  particular  departments.  Such  changes  may  be  made  at  a  later 
date  fidlowing  the  installation  of  the  other  departmental  accounting  forms.  But  all  depart- 
iMBte  that  eany  ■torci  ot  awterials  and  sap|»IieB  must  keep  sufficient  stores  records  in  order  to 
teiuA  flie  niiiHMiy  bdmmaOkm  ior  tte  department's  general  ledger  and  fbe  department  of  city 
amtroller. 

With  the  introduction  of  stores  ledgers,  inventories  should  be  taken  at  the  beginning  of 
each  year,  or  more  frequently  if  desired,  and  schedules  of  balances  and  totals  of  these  ledgers 
prepared  at  the  end  of  each  month  in  order  that  the  stores  balances,  as  shown  in  the  ledgers, 
may  be  proved  to  the  controlling  account  "Stores'-  in  the  general  ledger.  The  accuracy  of  the 
alans  ledger  will  thereby  be  subject  to  the  double  check  of  trial  balance  and  inventory  con- 
t«nL  The  total  of  dkugm  to  "Stem"  aeeoont  in  the  general  ledger  is  to  be  established 
thnm^  m  iamiami  iSki»  total  ef  oiodte  to  "Steea"  ia  to  be  cataUidMd  tiirough  signed 
wtiiiriliois  and  storekeepers'  repMrts;  and  tte  balawee  erf  "Stam"  ia  to  bt  eMnd  both  hy 
iBTentory  and  schedule  of  balances  and  totals. 

In  the  upper  left  hand  comer  of  the  card  is  shown  the  item  of  the  article  on  the  sehedole  of 
bids  for  materials  and  supplies.  Space  is  provided  for  the  location  of  the  stores ;  maximum 
and  minimum  amount  to  be  carried  and  unit  of  measure,  weight  or  quantity  of  article  carried. 
The  nante  <rf  the  article  should  also  include  the  code  number  of  the  object  of  expenditure  dassi- 
ieatiMi  m  fflWO  sted  eastings.  The  cards  are  then  filed  by  letters  and  numbers. 

IMar  tibo  headhiff  of  "Beedfod"  ia  Aomi  date,  Tvidor  or  job  number,  Ofder  nnmber, 
unit  price  and  quantity.  If  it  is  desired  further  to  know  foaBtHieB  oidarod  aipante  from 
quantities  received,  the  heading  "Received"  should  be  <hai«id  to  "Qfteod"  nd  m§  ^  tte 
"Delivered"  columns  changed  to  "Received." 

Under  the  heading  of  "Delivered"  is  shown  the  stores  issued  by  date,  job  and  requisition 
number,  with  a  column  for  checking  purposes.  Under  the  heading  of  "Balance"  is  shown 
perpetuaUy  the  balance  of  the  artide  m  hand. 

ttia  arrangOMnt  a  perpetoal  inventory  is  obtained  and  an  actual  count  of  all  articles 
Aonld  be  made  at  freqaent  intervals  and  ^  balanee  as  diown  on  the  eard  vwified  therel^. 
The  qMee  required  for  a  record  of  the  artide  iasoed  huag  mudi  freator  Aan  that  leqoirod 
for  a  record  of  the  order  and  receipt,  the  spaee  on  the  reverse  side  of  the  card  may  contain  only 
a  record  of  the  article  issued  and  the  balanoa  aa  eanried  forward  from  the  iaee  of  the  end  and 
continued. 

In  order  to  avoid  a  waste  of  space,  extra  cards  should  be  supplied,  with  ruling  on  both 
Mm  Ibr  "iaMiaa"  and  "bahneei"  only,  and  used  when  the  activity  of  the  account  demands  it 

SaA  IM  of  artide  in  aloek  haa  its  iaMdoal  eard  record  and  the  eard  carries  the  object 
ezpenditore  code  for  eaeh  artide  in  aeqiUBee  in  tiie  spaee  ^wvidid  fyf  that  purpose,  tinia  in- 
*    a  eoiithnioas  and  eonplete  leeeit  ef  all  artidea  eanied  in  ateica. 


6.  Work  in  Progress  Ledger 


Wherever  manufacturing,  jobbing  or  construction  work  is  carried  on  it  is  necessary  to 
keep  accounts  setting  forth  the  cost  of  such  manufacture,  jobbing  or  construction  and  theae 


AND  mn  OF  DRAIL  LSDOBBB 


107 


accounts  make  up  the  work  in  progress  ledger,  which  is  controlled  by  the  account  entitled 
"Work  in  progress"  in  the  general  ledger.  In  the  work  in  progress  ledger  there  should  be  an 
account  for  each  job  order  undertaken,  which  should  be  charged  with  the  cost  of  material  and 
labor  expended  on  the  job  and  should  receive  a  proportionate  burden  of  overhead  expenses  in 
eidw  to  arrive  at  the  total  cost  of  the  job.  These  accounts  should  be  carried  in  the  work  in 
progress  ledger  nntil  tiie  norit  ia  eompteted,  when  they  woold  be  removed  and  plaeed  in  a  eoat* 
pleted  binder  and,  eoinddent  with  this  transfer,  an  &kixj  woold  be  made  in  the  general  ledger 
crediting  the  work  in  progress  account  and  debiting  the  account  representing  the  objeet  for 
which  the  work  was  done  or  to  which  the  product  was  transferred.  Completed  work  in  prog- 
ress will  ordinarily  be  charged  to  either  reserve  for  repairs,  reserve  for  replacements  or  prop- 
erty account.  The  balance  of  the  work  in  progress  account  in  the  general  ledger  would,  there- 
fore, represent  the  cost  of  manufacturing  or  construction  work  undertaken  but  not  completed, 
the  distribution  of  this  cost  by  jobs  being  reflected  in  the  detail  work  in  progress  ledger. 

The  entries  in  the  work  in  progress  (or  job)  ledger  are  posted  from  the  original  doea- 
ments,  payrolls,  invdees,  reqnidtieiis  on  stores  (or  mcmthly  r^rts  of  stores  issued),  etc.,  dm- 
ilar  to  the  method  of  posting  the  expense  and  property  ledgers.  As  practically  all  the  entries 
are  debits,  a  single  column  is  sufficient  for  each  account.  About  the  only  credits  to  the  work 
in  progress  ledger  are  adjustments  and  entries  transferring  the  balances  of  these  accounts  to 
the  reserve  for  repairs  ledger  or  the  property  ledger.  Distribution  of  work  in  progress  is  ob- 
tained by  posting  from  the  monthly  report  of  work  in  progress  completed.  Accounts  showing 
debit  balances  are  those  which  have  not  yet  been  distributed. 

Ezpenditores  duufeable  to  woiiE  in  progress  being  oompoeed  of  tin  same  donents  as  ex- 
pense, the  same  form  (F<»m  21)  may  be  naed  tor  the  detail  woik  in  progress  ledger  by  changing 
the  headings  slightly.  Expenditures  for  property  acquisitions  together  with  all  charges  apply- 
ing to  any  particular  job  of  work,  the  completion  of  which  maj  eofw  ind^lmite  period,  are 
posted  in  the  work  in  progress  ledger. 

The  work  in  progress  ledger  can  be  kept  in  the  same  binder  with  the  expense  ledger  and 
separated  by  a  prominently  marked  or  tabbed  division  leaf. 

A  sdiedole  of  balances  diould  be  taken  from  the  work  in  progress  ledger  monthly  and 
dumld  agree  wi^  the  eontrolling  aeeoont  "work  in  progress*'  in  the  general  ledger,  therein 
proving  the  aeeoraey  of  the  month's  postings  in  the  work  in  progress  ledger. 

7.  Pbopertt  Ledger  (Fqbm  23) 

Property  aequisiticms  are  the  accmed  costs,  paid  or  payable,  for  lands,  structures,  non- 
structural improvements  and  equipment,  including  nil  properties  of  a  more  or  less  porrnnnent 
character,  and  thus  available  for  continuing  use,  which  are  obtained  or  used  by  the  city  in  the 
exercise  of  its  governmental  functions,  or  in  connection  with  the  business  undertakings  con- 
ducted by  it 

The  property  ledger  provides  i&e  a  detailed  analysis  of  the  land,  stnictnres,  non-stmo- 
tnral  improvaoentB  and  eqoipmait  of  the  department  w  bareaa  m  aeeordanee  wi&  the  nni- 

form  property  classifieation.  It  provides  a  sub-account  for  each  heading  of  the  piopoiy 
classification.  To  open  the  property  ledger  an  inventory  of  all  land,  structures,  non-struc- 
tural improvements  and  equipment  should  be  taken  at  cost  value  and  classified  accord- 
ing to  the  property  classification  mentioned  above.  This  grouping  should  be:  (1)  by  de- 
partment or  bureau  charged  with  the  property,  (2)  by  functional  use  of  the  property,  and 
(3)  by  kind  of  property.  The  sub-divisions  or  accounts  of  the  last  group,  viz.,  kind  of 
properly,  will  be  fonnd  in  the  dty's  property  code  estaldished  by  the  dty  controller's 
dBee.  There  should  be  posted  to  the  respeetive  aeooonts  of  tiM  property  le%tt  direet  tnm 
the  distribution  of  expenditures  on  the  invoices  and  payrolls  any  expmditures  for  tiie  ae- 
quisition  of  property  other  than  replacements  of  preemt  property,  the  eii^ienditares  for  whieh 
are  chargeable  to  reserve  for  depreciation. 


108 


DESCRIPTION  AND  USE  OF  DmJdL  UDOM 


The  property  ledger  is  the  «me  ilyk  Mid  we  «i  flie  expense  ledger.   The  sheets  should 
be  arranored  m  the  binder  in  the  saOM  tettbiua  ardt»  mm  tL-^JW  #  ^7®*^ 
bureau  and  office  in  Chapter  XIV.  «^  «  pwwibed  for  .  each  department, 

Accounts  in  the  property  ledger  will  be  arranged  in  aoeordanee  with  tli«  nMw  ^ 
Z"^^^:  classification;  the  function  to  which  thr^cific  ar^rrop'^y  t  on^t^ 

^^^^  pw'in  VuZ^jr«: 

.n«W  of     ^'^^^  »  «ke  «pper  p«ft  Of  the  property  ledger  form  for  the  name  and  code 
-umber  o    he  equipment  class  as  "Mgfcting  »,nip«ent-B12."   The  classification  of  account 
as  referred  to  herein,  provides  sufficient  informtkn  as  to  dirtjul  fnm      «w        I   n    ,  counts, 
ments,  but  if  a  further  sub-division  than  tha?::?::erd  b^Sle'L^^^ll^t^^^ 
the  property  classification,  i.  e.,  "E42^eak.'>  i.  da^Me.  JS^t 

The  several  columns  of  the  property  ledger  wiU  be  naed  M  foBoiw  • 
Column  1— For  the  date  of  invoice  or  acquisition; 
OrimBD  2— For  invoice  or  document  number- 

^'"^  ^^^^^ 

Colnmn  4— For  qnantitr; 

Column  5— For  unit  of  quantity  or  measore* 

Colamn  6-For  the  vendor's  stock  number 'and  de«ription  «f  tk.  p.rtieol.P  property  «- 
quired  so  that  It  may  be  identified  «t«ii»ttaie-  f  v  '■J'"!- 

Column  7— For  the  location  of  the  property;  ' 

2::^^  ^  P""''  P''''P<^rty  acquired  (debits) ; 

0*mn  »-Jbr  fh»  nomit  (book  value)  of  the  property  disposed  of  (crafii). 

fJ^'uZZ^  f'T"'  "IT',  T^''  '""^^'^-ry  the  use  of  a  property  register,  tk. 
M^rZ?  ^  ^  ""-ii'  "  ''"P^taent  or  bureau  desire  a  chron- 

t^Z^t^T^^^EjIT^^T'  ™  '"'j^''"™  '»  ""'i^  operating  . 

J^gist«  «i  .Mid.  .<  ,«pi^,  to  ft.  other  registers  and  schedules  described  in  Clip- 

A  schedule  of  balances  .of  the  property  Iedg«      tk.  «!.•  of  «eh  ««,tk  w«Ud  d>ow 

l^Z;,     r,r'*'°"'""'',       '^''"'P'"-*"  -      general  ledger.  tTS^^, 
n  mik      artMl  uratoty  of  property  and  equipment  »»«aHj 

«.  BUwn  rem  Rbpaiis  aud  Depreciation  Ledgeb 

-Al2iL1^''i;Z'»i°;  »f  '''"^es  of  property  of  th.  ««m.  «t  «id. 

r^ZJ^tLT^  ?  depreeiabon.  These  reserves  should  not  be  figured  on  each  prop- 
toLtrS^Z^^l?i^"f"'^?''*«"'P"^°'      S^O'-P^''  Property  similar 

rte^^ckr^T^rr^eT^  "P"'"  «  -te  of  depreciation        be  in 

The  debits,  as  well  as  the  credits  to  the  accounts  in  this  ledcn,  henut  faW»  rmm^ 

d-i*^)  T^'tfr*  tr^,  ^  ""-er  designation  of  the  property 

rf^U^J^CL?"  •»  «"/««Pf*J'  in  ttt  cUaa;  (3)  the  estimated  requL  per 
—«.»«  rf  rmmtf,  fi»  ,q«„  „      dq««i.ti«D  (fa  ft,  on.  «««nt.  this  percentage  big 


MBOHPnOK  AND  UK  OP  IMTAIL  LBD0SB8 


109 


for  the  resen'e  for  repairs,  and  in  the  other  for  depreciation).  Changes  in  the  total  coat  Tafaw 
of  the  i)ropcrty  in  each  class  are  to  l)e  noted  in  total  each  month  by  taking  from  the  property- 
ledger  the  total  acquisitions  and  dispositions,  together  with  any  adjustments  and  by  extending 
the  resulting  new  balance. 

Tbe  aeconnts  in  this  ledger  should  be  credited  respectively  with  the  monthly  reserves  as 
determined  hy  means  id  the  regirtw  for  repaint  and  depreeiatioiL  Expenditures  for  repairs 
are  debited  to  the  resenra  aoeotrnts  fur  repairs,  and  expenditores  for  r^laoeme&ta  are 
debited  to  the  reserve  accounts  for  depreciation.  Any  credit  balances  in  the  reserves  for 
repairs  accounts  represent  the  excess  of  the  reserves  set  aside  for  repairs  in  accordance  with  the 
estimated  rates  thereof  over  and  aliove  the  actual  expenditures  for  repairs.  Ar-tual  repairs  are 
made  more  or  less  irregularly  as  needed.  The  reserves  for  repairs  account  makes  possible  the 
charging  of  an  average  amount  to  expense  for  repairs  in  each  accounting  period.  It  thereby 
mdces  a  more  even  dbtrihuticm  of  repairs  to  eKpense  and  guards  against  the  necessity  of  charg- 
ing eztracnrdinarily  heavy  repairs  to  expense  in  any  aoeoonting  period.  Any  credit  balances 
in  the  depreciation  aceoonts  represent  reserva  for  fatore  r^laeements  to  olbet  depreeiatioa  Hiat 
has  taken  place. 

In  some  of  the  smaller  departments  and  bureaus,  where  the  property  classification  is  not 
an  extensive  one,  it  may  be  found  practicable  to  keep  the  reserves  for  repairs  and  depreciation 
ledger  in  the  back  of  the  property  ledger,  although  the  single  column  ruling  of  the  property 
ledger  would  necessitate  a  considerable  number  of  red  ink  entries,  the  debits  as  well  as  the 
eredits  being  quite  num^us  in  this  ledger.  Numerous  dianges  in  the  balances  of  property  in 
each  class  would  also  cause  difficulty  in  uang  the  property  ledger  roling. 

A  schedule  of  balances  and  totals  should  be  takm  from  this  ledger  nMofldy,  and  should 
agree  with  the  balances  of  the  controlling  accounts  "res^e  for  repairs — genoal  account*' 
and  "reserve  for  depreciation— capital  account"  in  the  general  ledger,  thraeby  proving  the 
accuracy  of  the  postings  to  this  ledger. 

9.  Gash  Lkdqbb 

A  register  and  schedule  of  cash  truisactions  (Forms  17  and  17A)  will  be  kept  by  all  de- 
partmente,  bureaus  and  dfllces  having  such  transactimis,  and  the  amoimte  appearing  th^eon, 
posted  in  the  cash  ledger.  A  cash  ledger  is  recommended  only  when  it  is  deemed  in^ortnt  to 
have  a  book  record  of  the  source  of  receipt.  In  such  cases  a  stodt  fptm  with  aofaom  fbr  debits 
(receipts)  and  credits  (payments)  may  be  used. 

10.  RsvBNinE  Lbdcbb 

A  regular  stock  ruled  ledger  is  recommended  for  a  revenue  ledger,  using  a  page  or  portion 
of  a  page  for  eadi  individual  acocmnt 

Debits  to  the  revenue  ledger  are  as  rare  as  credits  to  an  expense  ledger,  and  postings  an 
made  from  the  bills  rendered  or  other  documentary  evidence  of  the  accrual  of  nvcDne. 

Accounts  are  opened  in  the  revenue  ledger  in  accordance  with  the  revenue  dassifieatian, 
the  purpose  of  this  ledger  being  to  provide  the  most  useful  and  iiwtraetive  diHitetMii  of  the 

revenues  of  a  department  or  bureau. 

A  schedule  of  balances  is  taken  from  tlie  revenue  ledger  monthly,  and  should  agree  in  total 
with  the  balance  of  the  controlling  account  "revenue"  in  the  general  ledger,  thereby  proving 
the  accuracy  of  the  month's  postings  to  the  revenue  ledger. 

11.  Accounts  Bec^vable  Lbdqb 

No  special  form  has  been  designed  for  an  aeeonnti  reenvaldo  ledger  as  a  regular  atoek 

ruled  ledger  would  be  the  most  adaptable. 

The  purpose  of  an  accounts  receivable  ledger  is  to  keep  an  account  with  each  debtor  to  the 
city  whose  claim  is  to  be  paid  either  to  the  bureau  rendering  the  service  or  to  ann^hftr  design 


110 

nated  department  to  whieli  the  debtor  has  been  referred  and  which  ia  elearly  ahovn  on.  the 

account  as  rendered. 

A  schedule  of  balances  is  taken  from  the  accounts  receivable  ledger  monthly  and  checks  to 
the  total  of  aieooonta  receiyable  accounts  in  the  general  ledger. 

Doe—enta  ianed  eomeickat  wi&  Hm  eolleetkn  of  OMkaiiouIdAOt  be  posted  mtidaladfv 


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116 


chaf»te:r  VIII 


DESC&IPTION  AND  USE  OF  GENERAL  JOURNAL  AND  GENERAL 

JOURNAL  ENTRIES 

DOUBLE  SNTBY  BOOEKEEPINO 

Bkbii<t  stated,  tiw  prindples  of  dooMe  a^taeyhoMBdeprng  «amat  in  die  keying  of  aoeomiti 
tbat  will  ihow  the  two  or  more  relations  or  lesalts  of  each  Bnancial  traiunetion.  No  financial 
transaction  can  take  place  in  which  there  are  not  at  least  two  relations  or  results.  For  ex- 
ample, when  cash  is  disbursed  the  amount  of  cash  held  is  reduced ;  that  is  one  result.  Propf^ty 
is  also  acquired  or  a  debt  is  paid;  that  is  another  result.  In  order  to  reflect  all  of  the  rela- 
tions and  results  of  a  financial  transaction  on  a  record,  it  is  therefore  necessary  to  keep  ac- 
eonnts  ^diieh  will  be  the  means  of  showing  the  various  sources  from  which  money  or  property 
is  vitiidnwii  and  the  yarions  objects  for  whidi  sueh  withdrawals  are  made.  It  wHl,  there- 
fine,  be  leeB  liuit  there  must  be  two  or  more  entries  on  tiie  reei»d  fbr  evay  transaetloB,  and, 
.  in  aeeordanee  willi  the  principles  of  double  entry  booUeeping,  the  ac(  cunts  which  represent 
the  money  or  property  from  which  value  is  withdrawn  are  given  credit  for  the  amount  and 
the  accounts  which  represent  the  objects  for  which  the  withdrawal  is  made  are  debited  with 
an  equal  amount.  Since  there  are  two  entries  for  every  transaction  (a  debit  and  a  credit),  the 
accuracy  of  all  the  entries  may  be  proved  by  comparison  of  the  total  debits  with  the  total  credits, 
an  advantage  whieh  does  not  exist  in  the  single  entry  system. 

The  dbetting  of  these  deHts  against  the  eredits  prodooes  jonmal  enteiei^  and  Hi^  are  k^t 
in  a  sqMurate  book,  called  the  general  joumaL  Under  some  eircomstaneea  it  is  deriraUe  to 
have  standard  printed  journal  entries;  in  tims  event  the  journal  will  eonnst  of  these  abeets 
bound  together. 

GENERAL  JOURNAL  AND  GENERAL  JOURNAL  ENTRIES 

The  general  journal  is  the  medium  through  which  the  journal  entries  are  posted  iu  the 
general  ledger. 

The  amounts  for  the  standard  monthly  entries  in  the  general  journal  are  obtained  in 
praetieaUy  every  instance  from  mmtii^  ttrtals  of  the  various  r^^isters.  Lt  eases  where  trans- 
aetions  affecting  the  general  ledger  do  not  bel<mg  to  a  elass  that  is  suiBdoitly  nomeroui  to 

require  a  register,  the  general  journal  entry  is  made  direct  from  the  document  or  other  evi- 
dence showing  the  particulars  of  the  transaction  and  the  amount  involved.  Some  of  the 
standard  journal  entries  will  probably  be  found  to  be  inactive  during  certain  months  by 
some  departments  and  bureaus  owing  to  no  transactions  of  the  class  represented  by  a  par- 
ticular journal  entry  occurring  during  the  month.  Also,  certain  portions  of  some  of  the  jour- 
nal entries  will  be  inactive  in  some  montlw  owing  to  there  bdng  no  transactions  affecting  those 
portions  althooi^  other  portions  of  the  jwunal  mtey  are  active. 

When  working  with  printed  journal  entries,  the  oitire  joomal  entey  Aoold  be  mled  oat 
in  any  month  that  it  is  inaetive^  and  aaj  nuetive  aeooimts  of  an  aetive  jonmal  eiitiy  akoold 
be  similarly  ruled  out. 

As  soon  as  the  monthly  journal  entries  are  determined  these  are  to  be  entered  in  a  bound 
book  or  on  loose  leaves  kept  in  a  loose  leaf  binder.  It  is  desirable  for  each  department  and 
bureau  to  have  printed  its  standard  monthly  journal  entries  arranged  for  binding  in  a  loose 
leaf  binder.  A  ewtain  number  of  blank  joomal  entry  sheets  should  also  be  provided  for 
openmg  and  elotong  jonmal  entries  and  mtmthly  eitries  of  a  special  nature  not  inelndied  in 
standard  entrlML 


ilA       mnmtnm  job  mm  im  mmma*  jotobml  ^ib> 

Sitndard  Outline  Monthly  General  Journal  Entries 
For  an  Operating  Department  or  Bureau 

The  following  outline  journal  entries  are  for  study  and  iUmtnthftt  pwiMWOi  only.  The 
detail  general  journal  entries  <ui  a  later  page  are  for  aetual  nw. 

1— 4IIIJDGET  ALLOfWJNOi 

To  Unencumbered  Balancb  or 


For  opprofrtafiOM  of  eUw  comacUi  lo  fiit  ieptrtmmt  «r  Nnvmi  (frm»  B«fM«r  •/  ApprfrtaMm 

Ordinances*). 


2 — Umbncumbbkb)  BaIaANCb  <hf  AfnonHEAimfs 

To   Reserve  for  Contracts 

Ressbvs  fob  Open  Mabxst  Osms 


dNtert  iMMi  §mki§  mmik  (from  tko  reopooUoe 

rcffisten), 

3 —  ^Bkeerve  fob  Contracts 

To   Unencumbered  Balance  of  Appropriations 
For  contracts  reduced  or  annulled  during  month  (from  Register  of  Rodwikm*  to  Oonlroet  Re- 

4 —  Expenses 
Reserve  for  Repairs 
Accounts  Receivable 


GoBv  m  Ooon  (cb  Cten)  Sw  m  OomoMm 
SnmoBi  Bbmhid  to  Oibb  BmAns 

IiiMB  SmcTUREs,  Othb  iMnofsmnB  imd  BoonmsirT 
Bbberve  for  DEPmAimr 

To  Stores 

for  stores  issued  from  storehouse  during  the  month  on  store*  reqtMtUms  (from  MonUOg  Report 
0f  ffsrev  iiwwi  fnm  siorttkemoes). 


5 —  Expenses 
Reserve  fob  Repairs 
Stores 

Con  ov  GoQM  (oB  Cmm)  Sua  m  Oommmm 
Aoooiima  SwuifiMs 
Stenon  1Iiiiii«ih»  to  Other  Bubxaub 
Land,  Structures,  Other  Iwnammm  AMD  BqinnaDiT 
RiSEBVE  FOR  Depreciation 
To   "Work  in  Progress 
For  distnhution  of  completed  work  in  progress  (from  Register  of  Completed  Work  im  Propreu), 

6 —  Expenses 
Reserve  roB  RBPAlBfl 

Stores 

Work  in  Progress 

FOnrAOB  AMD  TRAMSFOKTAXni 

Gam  m  Goon  (ob  Gteon)  Soud  ob  Combombd 


*In  most  cases  a  total  for  the  month,  of  approprMIOM  Iqr  CMBMOi  to  UIJ 

bureau,  may  be  secured  without  the  use  of  a  register. 


119 


Revenue 

Services  Rendered  to  Other  Bureaus 

Land,  Structures,  Other  Improvements  and  Ec^lipment 

Besbbvb  fob  Dbpbbciation 

To  Iktoiobb  amd  P^tboua  Patabub 

For  Hetrihntion  hif  Otmroeter  of  egpendUmre  of  kwotees  «md  paproOe  for  «ll  peroomtl  eerviM,  ««r> 
rices  other  than  fowl,  mMtmriuls,  Hippttn,  oto^  pmrekmMd  md  reeetood  tfwrfnf  Me  month  (from  Mtepis 

tcr  of  Invoices). 

7 —  ^Ikvoices  and  "Paywllr  Payable 

To   YoucHEBS  Sent  to  City  Controller 
For  invoices  dnd  pdproUs  vouehered  and  sent  to  city  controller  (from  Register  of  Vomehers). 

8 —  ^Imyoices  AMD  Paibolus  Patablb 

To   Invoices  Sent  to  Department  of  Supplies 

For  invoices— for  matPrinls  aiuJ  supplies  ordered  hij  the  department  of  supplies  atid  rereired  hif 
the  operating  department  and  bureau — sent  to  department  of  supplies  to  be  vouehered,  approved  and 
eertl^ed  #»  tho  «ify  eontremer  (from  Replater  of  Invotees  sent  to  deportment  of  suppUes). 

7a  and  8a — ^Unencumbered  Balance  of  Appbopblations 
Reserve  for  Contracts 
Reserve  for  Open  Market  Orders 
To  Budgbt  Allowamcb 
€oUmt«rai  to  fomniM  mIHm  Voe.  7  am4  8  (from  emme  somree  m  thooo  fommoi  entries). 

9 —  Revenues  Accrued,  Not  Due 
Reserve  for  Unaccrued  Revenues 

To  Bbvbnubs 

For  the  •eeruM  of  reoeiwes  (from  the  Mept^er  of  Moeenme  Aeerwal). 

10 —  Receiver  of  Taxes 
Accounts  BiBCSIvablb 

•Revenues 

Revenues  Accrued,  Not  Due 
To  *EBVBNmeB 

BanBTB  lOB  Umaoobctd  Bbvsmubb 

BXHDfSBS 

Investment  or  tbb  Ghsnr 

For  income  due  and  coUectihlc— bills  having  been  rendered  therefor  h>i  the  opcnitintf  department  or 
bureau — the  collections  of  cash  thereon  to  be  mm4e  by  the  receiver  of  tajces  (from  the  Register  of  Ac- 
eotmte  MeeeMble).  In  the  e—e  of  revenue  ooertied  bmi  not  due,  U  is  not  charged  to  receiver  of  taxes 
mttU  i$  U  toUeemU. 

11 —  Expenses 

To  BfiaamB  fob  Bbpaibs 

For  monthly  proportion  of  reserve  for  repairs  (from  Register  of  Reserves  for  Repairs  and 
Deproettttomh 

12 —  E2UPENSES 

To   Reserve  for  Depreciation 

For  monthly  proportion   of   depreciation   (from   the  Register  of  Reserves  for  Repairs  and 
iiepreeimHm). 


*  If  the  amount  found  to  be  due  is  greater  than  the  amount  Meraedt  the'  differesoe  is  credited  to 

"Heveuues";  if  less,  the  difference  is  debited  to  "Bevenues**. 


110 


13 — Reserve  fob  Dipreciation 
Investment  op  the  City 

To   Land,  Structures,  Other  Improvements  and  Equipment 

For  the  coat  value  of  property  tcorn  out  and  disposed  of  (in  cases  where  no  cash  is  realized)  in- 
vettmmtt  of  llk«  etty  Mmg  ekturge*  4fr«0f  wUk  thmt  purUm  •/  fJb«  «att  mIm  /tr  wlkltfk  •  fwerve  Am 


L — ^If  some  cash  is  realized  from  the  disposition  of  old  property  and  equipment,  the  aboye  Joarnal 
entry  would  be  used  with  an  additional  debit*  namely,  "Caah"  or  "Beoeiver  of  Taxes"  if  the  laoB^  is 
to  be  received  by  that  officiaL 

14 — Services  Rendered  Other  Bubeaus 
To  Expenses 


Wmat  or 

"BMBBCtE  1 


15 — Expenhv 

Stores 

"Work  in  Progress 
Reserve  fob  Repairs 

Land,  Stbuctubes,  Othbb  iMFBOvmsMfV  AMD  Equepiodr 


To    SMKMBB  SUKWUMb  laOH  WCBMB  MWHUHMM 


1&—CA8B 

To  Aooomm  BrantABUB 


17--CITT  Tbeasubb 
To  €i«b 

Wirom  re§ltter  9t  OMft  trmmM^m  (iMmrsemmts) . 

SUmdurd  Outline  Monthly  General  Journal  Entruim 
For  the  Department  of  SuppUes 

Bntriet  munber  1, 2, 3, 6, 7, 7a,  10, 11,  It  and  13  of  the  itandaid  oatlme  moatlily  general 
joomal  entrMi  for  tm  operating  department  or  bnrean  (aee  alioye)  will  be  vmtfL  ligr  tte  de> 
IMrtBMBt  of  aoiiiiliea.  ^  additMii  fhit  dqMfftmeBt  will  we  fbt  foUefn&ig; 

IS—lxfOKm  BicBnED  wmm  l>anmMmm  and  Bubsaus 
To 


liHMiees  received  from  the  several  operating  d0p&rtments  and  bureaus,  representing  materiatt 
and  supplies  onlcred  by  the  department  of  tufpUe*  far  oihtr  iepoHmmU  «MI  ftMVMW  (from  MefMer 

of  Invoices  sent  to  department  of  supplies). 


muMmum  m  mm  a»  ■iiimi  joomtal  ami  mmusk  jomii.  mmmm  m 

Standard  Outline  General  Journal  Entries  for 
Opening  New  Set  of  Books 

1 — Stores  (as  per  Inventory) 

Work  in  Progress  (as  per  Inventory) 
Accounts  ReceivaMjE 
Postage  and  TRiKepoKtAfixm 
IiAMD,  no.  (a8  rm  Imtswrmit) 

To    IMVOKIB  AMD  PAnOLLB  PaTABOI 

Resebve  fob  Rkpaibs 

Resebve  for  Depreciation 
Investment  of  the  City 

For  taking  upon  the  books  all  of  the  assets,  lifihilities  and  reserves  of  the  city,  and  the  crcenit  of 
assets  over  liabilities  and  reserves,  the  excess  being  the  investment  of  the  city  in  the  operating  depart- 
mtent,  UMrmm  or  MutOtMom, 


^BUDGKT  AUAWAMOB 

To    UNBMCUMBEBKD  BaLANCB  ilfI«OTBIA.TIOMB 
BWWB  prat  Ck)NTRACTS 

BaeBBVS  vos  Open  Mabket  Obdebs 

For  taking  upon  the  books  the  unexpended  portion  of  the  budget  allotcnncc,  together  toith  its  dis- 
tribution between  unencumbered  balance  of  appropriations,  unexpended  portions  of  eontrmets,  and  un- 
expended portioM  of  open  market  or§er»  ooUUmiUmg. 

The  department  of  supplies  will  use  as  much  of  journal  entry  No.  1  for  opening  a  new  set  of 
boobs  as  is  necessary  to  take  upon  its  general  ledger  the  assets,  liabilities,  reserves  and  investment 
of  the  city,  in  its  custody.  It  will  also  use  journal  entry  No.  2  for  He  own  fond  aeeoont^  the 
same  as  an  operating  departnoit  or  bnrean. 


Standard  Outline  General  Journal  Entries  for 
Ckuimg  at  end  of  the  Accounting  Period 

1— Bsfwim 

To  Ofbratiom  Account 

Oooktff  rooemmo  aeeomiU  at  the  end  of  the  oceounting  period. 

2 —  Operation  Account 

To  Expenses 

For  closing  expense  account  at  the  end  of  the  aceonuting  period. 

3— VoucHiBS  Sbmt  to  Cm  OONnOUiBB 
Invoicb  Sent  to  Db^abtmknt  op  Suppueb 

To  Brnmrm  or  Taxk 
GiTT  Tbsabubeb 

iNVaSTMKNT  (HP  THE  CiTY 
F&r  pferiWf  fiew  momM  ecwwif  to  «*/iMwef«ieNf  of  the  dtp"  ot  the  end  of  the  aoooumtimg  period, 

4^Unencumbered  Balance  of  Appbopbiations 
Bbserve  for  Contracts 

To   Budget  Allowance 
For  merging  balances  of  appropriations  at  close  of  year. 


122       MBdirnoN  and  usb  m  m»Msm*  joubnal  Mm  "■"■t't  Mmmm 

or 

•IirwnaDiT  op  not  Cm 
To  Awuron 

far  Hmlm§  mi  Bimmen  to  '*Imoe»timmi  of  ti«  elly". 


6 — OnaiATioN  Account 

To  Goer  of  Qoods  (ob  Crops)  Soij)  ob  Consumed 

out  eo9t  of  goods  {or  crops)  sold  or  eoHSumed. 


7— Operation  AOOODIIT 

To  Jsmmmmn  op  nm  Cmr 

or 

7a — Investment  of  the  City 

To    Operation  Account 

For  closing  out  operation  account. 

The  department  of  supplies  will  use  journal  entries  Nob.  1, 2, 4,  5  and  7  (as  above)  for  closing 
its  books  at  the  end  of  the  aeeoonting  pariod.  It  will  hm  general  journal  entry  No.  3  in  the 
foUowing  modified  form: 

3— YoDOBBM  Sbnt  to  Cmr  CiBmoLUEB 

To  ImooPB  BiuMw  wmm  Dkpabtments  and  Bubkaub 


Opebation  Account 

iMVAirMXMT  OV  THB  CiTT 


Opening  General  Journal  Entries — January  1,  19... 
(When  Opening  New  Set  of  Books)* 

These  detail  general  journal  entries  are  for  actual  departmental  use.  The  precedii^f  out- 
line journal  entries  are  for  study  and  illustrative  purposes  only. 

In  this  chapter  and  chapter  VI  the  words  "safety"  and  "supplies"  have  been  used  in 
journal  ^tries  to  distingoidi  between  accounts  of  an  operating  department  or  bureau  and 
the  departMiA  of  wappHm.  The  wotd  "safety"  m  the  diort  departmental  title  of  the  depart- 
ment of  paUie  aafety  k  need  for  ffloatintifln  pnrpoeea.  In  praetiee,  tho  Aovt  titlo  el  tiie  de- 
pwlMnt  or  hnrean  for  wkaA  ^  gcMral  jounal  entries  an  foraralated  wmdd  bo  anbatitn^ 

DUUUM  AUATWAXOm — SUPFLOES — OKNBnAL  FuMD 

BuDGCT  AuiOWANcn — Sinrr — ^Loak  Funds 
BoDenr  Allowance — SuppLiEa— Loan  Funds 

To  Unencumbered  Balance  of  Appropriations — Safety — General.  Fund 
Unencumbered  Balance  of  Appropriations — Supplies — Qsnsbal  Fund 
Reserve  for  Contracts — Safety — General  Fund 
Besebve  fob  Contracts — Supplies — General  Fund 
BnenmB  lai  Onor  ICAsnr  Obdos— SAnrr— Oenbbal  Fund 


*Tn  forniulatinir  these  journal  entries,  fund  and  proprietuy  journal  entries  for  special  and  trust 
transactions  have  been  omitted.  Should  a  department's  transactions  include  those  of  a  special  and  trust 
mtate,  it  ahonld  ntiliae'  titlea  similar  to  those  here  used  for  the  other  funds  and  accounts. 


iam  um  or  onmnii*  joobnai*  and  cMffinifi  jonmnAL  nmninB 


123 


Reserve  for  Open  ]\Iarket  Orders — Supplies — Gensbal  Fund 

UNENCUMBERSa)  BALANCE  OP  ApfnOFUATfONS — SaFKTT — LOAN  FUNDB 

Umipioumbmmp  BjlLANOb  OP  ApFnorBiAmNs--ScjmiBS---LoAN  Vwm 

RbBKBVE  fOn  CONTBACTB — SaWTY— LOAN  FuNDS 
BnBBBnE  FOB  CONTBACTS — SUPPUBB— LOAN  FUNDS 

Resebvb  fob  Open  Market  Orders — Safety — Loan  Funds 
Rbsebvb  fob  Ofbn  Mabkbt  Obdebs — Supplies — Loan  Funds 

For  toMHff  upon  the  hook$  ett  non-merging  Menees  of  epproprmtone  brought  forwer4  from  lie 
preekmt  geer. 

2 —  Stores — Gener.\l  Account 

Work  in  Progress — General  Account 
AooouNTs  RjECKiyABLE — Genkbal  Aucount 
Posrifflu  AND  Tbansp(»tation — Gkbtbul  Account 

Land,  Stbuctukes,  Other  Improvements  and  Equipment — Capital  Account 
To  Invoices  Payamjb— Gbnisial  Account 

Reserve  for  Repairs — General  Account 
Investment  op  City — General  Account 
Invoices  Payable — Capital  Account 
Reserve  fob  Depreciation — Capital  Account 
Intbstmemt  of  City — Capital  Account 

For  taking  up  the  assets,  liabilities,  reserves  and  the  iincntmciit  of  the  city  at  the  opening  of 
biMtiteM,  Jemmrg  i»  19..... 

3 —  BuDOT  AuiOWANCE — Safbtt — Genbbal  Fund 
Budobt  Allowance — Supplies — Gbnebal  Fund 

To   Unencumbered  Balance  op  Appropriations — Safety — General  Fund 
Unsncumbebed  Balance  op  Appbopbiations— Supplies— Genebal  Fund 

For  taking  upon  the  books  the  annual  appropriations  for  19  


IfonfMy  Oenerml  Joumal  Entriee 
For  file  month  of  19. . . 

1  ^Budget  Allowance — Safety — Genebal  Fund 

BuocBT  Allowanob—Sufplies— Genebal  Fund 
Budget  Allowance— Safety— Loan  Funi  s 
Budget  Allowance — Supplies — Lo.vn  Fi  nds 

To   Unencumbered  Balance  of  Appropki ations — Safety — General  Fund 
Unencumbered  Balance  of  Appropriations — Supplies — Gener.\l  Fund 
Unencumbered  Balance  op  Appbopbiations — Safety — ^Loan  Fundb 
Unencumbbbed  Balance  of  Appbopbiations — Suppubb — ^Loan  Funds 

For  teking  upon  the  books  any  appropriationa  or  aaotmente  made  during  the  month  of, 

M9» mom 

2— Unencumbered  Balance  of  Appropriations— Sakktv— General  Fund 
Unencumbered  Balance  of  Appropriations— Supplies— General  Fund 
Unencumbered  Balance  of  Appropriations— S.vfety— Loan  Funds 
Unencumbered  Balance  op  Appbopblltionb — Supplies— Loan  Funds 


To   Reserve  for  Contracts — Safety  General  Fund 
Reserve  for  Contracts — Supplies — General  Fund 

wo»  Qfkn  Market  Orders — Safety — General  Fund 


WOE  Contracts — Supfubb— -Loan  Funds 
Reserve  for  Open  Market  Orders — Safety — ^Loan  Fdmdb 
Bkssbvb  fob  Ofkk  Mabkbt  Obdsbs— SurruB— Lqaw  Fumm 


For  contracts  (as  per  register  of  comhmcU)  mn4  opm  mwrM  <rtfar»  (m$  per  renter  •/  orient 
nfUtcred  and  issued  during  month  of  


Fund 

Reserve  for  Contracts — Supplies — Gwxs&al  Fund 
Reserve  for  Open  Market  Orders — Safety — General  Fund 
Reserve  for  Open  Market  Orders — Supplies — Gensbal  Fund 
Reserve  for  Contracts — Safety — Loan  Funds 
Resbive  for  Contracts — Supplies — ^Loan  Funds 

wm  Omx  Mjaaai  Oimwi  niwri— LoAif  Fumis 

To  Vmamnaamm  BuLuxm  or  AsTK^njoKm — SAnrY — Oensbal  Fund 
Unencumbered  Balance  of  Appbopbiations — Supplies — General  Fund 

Unencumbered  Balance  op  Appropriations — Safety — Loan  Funds 
Unencumbered  Balance  of  Appropriations — Supplies — ^Loan  Funds 


For  reductions,  cancelMUm$  or  omiwlmmt*  i»  eomtncU  Mi  ofM  «i«rKet  9r4en  for  tto  mohM 

 19  


Account 

Bkerve  fob  Bvairs — General  Account 
Accounts  Receivable — General  Account 
"Work  in  Progress — General  Account 

Cost  of  Goods  (or  Crops)  Sold  op  Consumed — General  Account 

Services  RsNDnoED  Othb  Busbaus— Gsmbbal  Account 

Land,  SiBccruns,  Othsb  Impsovkmbntb  and  EguiPMSNT — Capital  Account 

VOB  DVUCIA3Eraf — CjOftMt  ACXXNIHT 

To  Srons— OxmKAL  Aoooont 

fWMM  tfuriKf  w»mih  of  u. 


-Stores — General  Account 

To  Expensed— ChsMBBAL  Account 

BaBBBVK  FOB  &DPAIB8 — ObNBBAL  AoOOUNT 

AoooDiRB  BBCgyAiifa  Q— ml  Aoooont 

Work  in  Progress — General  Account 

Cost  of  Goods  (or  Crops)  Sold  ob  Consumed — Oenebal  Account 

Services  Rendered  Other  Bureaus — General  Account 
Land,  Structures,  Other  Improvements  and  Equipment— Capital  Account 
Reserve  for  Depreciation — Capit.yl  Account 
For  iMterials  returned  to  storehouses  or  storerooms  during  month  of  i9  


Account 

Reserve  fcmi  Repairs — General  Account 

Stores — General  Account 

Accounts  Receivable — General  Account 


Work  in  Progress — General  Account 

Revenue — General  Account 

Postage  and  Transfobkasioif-^Gbnebal  Account 

Con  OF  Goods  (ob  Ctes)  Sold  op  GoiiBuifBi>— Gbnbbal  Account 

Smynom  Bbmdbbbd  Ochbb  BuBBAUB—GsmBAL  Account 

Land,  Stbuctubbs,  Other  Impbovements  and  Equipment — Capital  Account 

Bbserve  for  Depreciation — Capital  Account 

To   Invoices  and  Payrolls  Payable — Safety — General  Account 
Invoices  Payable — Supplies — General  Account 
Invoices  and  Payrolls  Payable— Safety — Capital  Account 
Invoices  Payable — Supplies — Capital  Account 

For  4m90ioe$  mJ  fflfroUf  rogUtored  imrimg  month  of    19  

7— Ezni«BB»— Gknbbal  Account 
Reserve  for  Repairs — General  Account 
Stores — General  Account 

Cost  of  Goods  (or  Crops)  Sold  of  Consumed — General  Account 

Accounts  Receivable — Genebal  Account 

SmviOBB  Bbndbbb)  Othbb  Bubbaus — Gbnbbal  Account 

Land,  Stbucwjbbb,  Ocbb  iMFBOVBMBinB  and  Equipment— Capital  Account 

Rbsebve  for  Defbboiation — Capital  Account 

To    WOBKPrPBOOBWW    GbWBBAL  AOOOONT 
Wvr  m^MbvMmt  of  work  i«  progron  eomploMl  imrt$tff  month  of  19.,... 

8— EZPSMBBB— CteBOBAL  AOOOCMT 

Bbbbbvi  fob  Bbpaibb— GaraBAL  Aooooiit 

STOBB&— €baiBBAL  ACCOUNT 

WoBX  IN  PBOCaoDSS — General  Account 

Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 
Reserve  for  Depreciation — Capital  Account 

To  Services  Received  from  Other  Bureaus — General"  Account 

For  terv<0«9  or  mMorttU  reeeiooi  from  tmother  deportment  during  the  month  of  

19  

Expense  is  debited  for  services  or  materials  used  for  current  expenses;  reserve  for  repairs, 
for  services  or  materials  used  in  maintaining  (repairing)  property;  stores,  for  goods,  reo^Ted 
and  taken  into  stores;  work  in  progress,  for  irork  in  progreai  traatfemd;  rewm  for  dflpfeeiar 
ti<«i,  for  replaeemiDfs  to  pxopertj  reemd  firam  anofh^  depBrtment  or  Inireaii;  and  laad, 
stnietiiraii^  ete^  for  prq^ertj  truBtored. 

8A— tancn  BmmBD  Otbbb  Bubbai»— Gbnbbal  Aooount 
To  Ti  l  I  ■mm  Gotal  Account 

Bbbibve  for  Repairs — General  Account 

Stores — General  Account 

Work  in  Progress — General  Account 

Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 
Reserve  for  Depreciation — Capital  Account 


For  ieroice*  rendered  to  another  department  during  the  month  of 


19 


Ill 


DESCSIPTION  AND  USE  OF  GENERAL.  JOUKNAL  AND  QENEBAL  JOUSNAL  ENTRIES 


9—AmAJsicm  10  Oipmii  Ajoocmmt-^GmmtiJ*  Accodnt 

To   AmrAnriM  laoif  CtanuOt  AcxxnjNT — Capital  Account 
Fur  f ft«  ii«t  «M  «/  wmmmt  MeMM*  empmSttwrea  for  emptm  Moount  pwrfotet  during  th«  month  of 
 J»  

or 

9»— Advances  fbom  Gkmxeai*  Aoooumt — Capital  Aoooumt 

To  AvrmcB  to  Gapitai*  Aoooumt— Gsmnui*  Aoooumt 

For  the  net  «m  •/  oapital  aeommt  mpmiUmM  OMm  /Miti  /O*"  iwniwl  aMeimt  furfmet  imti»g 

the  mouth  of  19  

In  any  of  the  journal  entries,  1  to  8,  where  the  general  account  on  the  debit  side  does  not 
equal  the  general  account  on  the  credit  side,  or  the  capital  account  does  not  similarly  balance, 
there  arises  an  advance  between  these  accounts,  and  either  one  of  the  above  (9  or  9A)  journal  en- 
tm  for  adnowM  will  be  inaerted  eoUateral  to  that  psrtieidar  entrj. 

10 — ^Invoices  and  Paybolls  Payable — Safety — General  Aoooumt 

Invoices  Payable — Supplies — General  Account 

Invoices  and  Payrolls  Payable — Safety — Capital  Account    ,  .  . 

Invoices  Payable — Supplies — Capital  Account  '  '  . 

To  YouoHBB  Smm  to  Citt  Comaoim— SArarr-^nnRAL  Aoooumt 
YouuiiWM  SmT  TO  Chpt  OoKTiofiiiM  a iFgrr— -Capital  Aoooumt 
UmKm  Skht  to  Dvabtmbnt  op  SupniOEB— CtemsAL  Acooumt 
IxvQiGB  SiMT  TO  BvASTMBiT  OP  Supfub---Cafital  Account 

9^  wiltri  Mat  f  €tt9  awitrallir  cmI  iMoieef  M»f  to  i^fmrtment  of  mptnet  Mui»g  memth  of 


11— Ujii  miuMMMii  Balamob  or  AirwPBUTKKWs — Safety — Qsndal  Fund 
Unencumbered  Balance  op  Appropriations — Supplies — Gknbbal  Fund 
Unencumbered  Balance  op  Appropriations — Safety — Loan  Funds 
Unencumbered  Balance  of  Appropriations — Supplies — ^Loan  Funds 
Reserve  fob  Contracts — Safety — General  Fund 
Bbsebvb  fob  Gomisactb — Supplies — General  Fund 
Mmmnt  wm  CcwTmACJTB  Oawtt— Ijqam  Fumdb 

BHBVrB  FOB  COMTRAOTB  SUTTUB — LOAM  FUNDB 

*BBBfB  roB  Open  Mamhw  Onwin  nupitt   Qenmul  Jhmt 
^Reserve  rost  Open  Market  Orders — Supplies — General  Fund 

•Reserve  for  Open  IVIarket  Orders — Safety — ^Loan  Funds 
•Reserve  for  Open  jMarket  Orders — Supplies — Loan  Funds 

To   Budget  Allowance — Safety — General  Fund  ,  ,  . 

Budget  Allowance — Supplies — General  Fund 

BuDon  Allowamob— SAiKrr-T-LoAM  FuMos 

BUBOET  AUiOWAMGB— SUPTUn— liOAM  FUMDB 

^UMKMOuunD  Balance  or  AmQpaLLtiONs---SAFBPT--6ENCRAL  Fund 
•Unencumbered  Balance  or  Apprm^iatiOns — Supplies — General  Fund 

•Unencumbered  Balance  op  Appropriations — Safety — Loan  Funds 
•Unencumbered  Balance  of  Appbcwbutions — Supplies — ^Loan  Funds 

Collateral  to  forcgoiug  proprietary  entry. 

*£eserTe  for  Open  Market  Orders  is  debited  with  the  total  of  the  open  market  orders  liquidated 
eotnin  of  the  B^iste'lr  of  Yoaehen.  fibonld  the  total  of  open  market  orders  liquidated  be  in  excess  of 
tke  total  of  ofien  market  <»der  Toaeken  the  aUBeraaee  riwaM  1m  evedited  to  ^aaneiaiibned  Bataiiee 
of  Appropriations."  If  the  amount  of  the  open  market  order  vouchers  is  in  excess  of  the  total  open 
market  orders  Uqaidated,  tbe  excess  is  debited  to  "Unencumbered  Balance  of  Appropriations.**  (See 
dBMriptioM  of  ndneUon  and  eaaoellation  of  open  market  orders  under  Begister  and  Schedule  of  Vouchers 
mm  to  OHjr  Coairallir,  Cafcaptsr  yi^ 


fmmfl^im  amd  vm  or  odimui*  journal  amd  obmhui*  jommAii  mimm  1S7 

12  Revent^es  Accrued,  not  due — General  Account 

Reserve  for  Unaccrued  Revenues — General  Account 
To   Revenues — Gener.vl  Account 

For  accrual  of  revenues  during  the  month  of  19         (from  Regitter  of  Rwimme 

Accrual). 

13— Bechveb  or  Taxms — Qekbekal  Account 
AccouMTB  Receivable— General  Account 
Revenues  Accrued,  Not  Due — General  Account 
Revenues — General  Account 

To  Reserve  for  Unaccrued  Revenues— Gbnbral  Account 
Revenues — General  Aoooumt 
Ezpbmbb^-Gbmbbal  Aoooumt 
iNVBsniBNT  or  tbb  Citt— Gsmxral  Aoooumt 

For  MeoMitt  reeekmble  4mring  the  month  of  19....  (from  BegUter  of  t»eams— 

AeeomtU  MoeofttMe.)  Boe  §Uo  the  ovtUne  fommal  entrg  on  poge  119. 

14^Land,  Structures,  Other  Impbovements  and  Equipment— Oapital  Account 
To  Investment  op  the  Citt— Capital  Account 
For  permanent  properties  and  equipment  eequkei  by  gift  dmring  wtonth  of.  It  

15— BzPMHSES— GramAL  Account 

To  BncBVi  iob  Dspbbciation — Capital  Account 
Formmm9  9n90rttonof4e9n9Mion4mring  the  month  of....  1»  

16— Advances  to  General  Account — Capital  Aoooumt 

To  Advamcw  i«om  Capital  Aoooumt— Obneral  Aoooumt 
CoUmterei  to  the  foregoing  entrg. 

17—  Expenses — General  Account 

To   Reserve  for  Repairs — (iEXERAL  Account 
For  proportion  of  reserve  for  repairs  for  the  month  of  19  

For  use  of  department  of  mpplies  only: 

18— ibmHCEs  Received  from  Departments  and  Bureaus— General  Account 
Invoices  Received  from  Departments  and  Bureaus— Capital  Account 

To   Invoices  Payable — General  Account 
Invoices  Payable— Capital  Account 
For  invoices  received  from  various  departments  and  bureaus  during  the  month  of  19  


aUmdaird  Ommi  Journal  Entries  for 
CUmng  •!  Snd  of  AecotmUng  Poriod 

1 — ^Revenues — General  Account 

To  Operation  Account— Obneral  Account 

For  closing  revenue  account  at  end  of  yew. 

2  Operation  Aoooumt— Gmmbkal  Account 

To  Bxpums— QmmAL  Aoooumt 
For  Ooetng  e&gmm  oeeoms*  ^en*of  peer. 


5— YoocBBB  Snnr  vo  City  ContotiiTO  Qwbivul  Aoooum 

VoucHEBS  Sent  to  City  Controller — Capital  Account 
Invoices  Sent  to  Department  op  Supplies — General  Account 
Invoices  Sent  to  Department  of  Supplies — Capital  Account 
To  Investment  op  the  City — General  Account 
InvuffJiBiT  or  TBB  Gift — Capital  Aooouny 

ftw  eloaimg  the  four  former  meeomU  •#  the  «m4  of  peer. 

4 — Imykstment  of  tbm  City — Gsnxkal  Aoooitmt 

To  City  Treasurer — General  Account 
Receiver  of  Taxes — General  Account 

fiar  dottaf  tk»  twe  Utter  eeeemte  e*ee4et  yMir. 

UifxirouiaBaEaD  BaiiAncb  or  AmoniATioiiB— Oknbal  Fund 
UwiiigijiiMMii  Balamcb  CP  AMOWBAiiioiiB— Loaw  Fundb 
BuiBVA  iw  CoMnAOiB — GtensAL  Fmni 
Bmbw  po»  Contracts— Loan  Funds 

To  Budget  Allowances — General  Fund 
Budget  Allowances — ^Loan  Funds 

Wmr  MiTflif  MIemen  of  of profrtotkm*  et  mil  of  $ear. 

6— Adtancb  wmm  Capital  Aoooumt^-Odobul  Aooohmt 

To  limtiaaiT  op  ram  Onm  Ojotul  Aooouirr 
yitr  flwiiiir  H<  fmrmer  meeewHt, 

or 

i>— HlWtmiH  w  the  City — General  Account 

To  Advances  to  Capital  Account — Genebal  Account 

T— AoffAXCHi  iMH  CtenauL  Jumwiig— Caotal  Aooomrr 
To  Jmwmmuun  ov  not  Cnnr— C^aictal  Aoooumt 
Hit  ttotliy  ti»  fermier  moeewmt, 

or 

7a — Investment  op  the  City — Capital  Account 

To   Advances  to  General  Account — Capital  Account 

Wer  tioHng  the  lattar  aeeount. 

5—  -QpnAnoH  Aoooiiinp~-^tenBAL  Aooomrr 

To  Oust  OP  CkwBS  (oB  Gmm)  Squd  ob  GominaED— CboiBAL  Aoooont 

f<>r  tintef  t»    iroitea  ■awl  !!•  Utlet  metmt 

9 — Operation  Account — General  Account 

To  Investment  op  the  City — General  Account 

or 

9iA— iRVMnmnF  op  the  City — Qkkbal  Aoooumt 

To  Onaum  Aooororr  Chmiii  Aoooumt 


mmr  eMm  •fti"1te«  tmmmt  omi  to  fcimiMWit «/  tt«  etty. 


CHARXER  IX 


DSSOBIPTION  AND  USE  OF  THE  OSNfiRAI.  LSD6SR 

Thb  general  ledger  is  a  record  to  be  used  for  purposes  of  administrative  and  account- 
ing control.  Its  accounts  enable  the  booUkeeper  to  prepare  sommaxy  sfotements  diow- 
ing  financial  conditioii,  <q[>aratmg  resolts  and  eon^tion  of  fonds.  Information  in  detail  sap- 
porting  many  of  the  accoonts  of  the  general  ledger  is  obtainable  from  the  schedules  of 

balances  of  the  various  detail  ledgers.  The  accounts  carried  on  the  general  ledger  are  mainly 
accounts  controlling  subsidiary  ledgers.  They  contain  totals  and  bnlancos  to  which  the  totals 
and  balances  of  each  subsidiary  ledger  must  prove.  The  j^oneral  led<^er  sliould  be  kept  by  the 
person  who  is  responsible  for  the  administration  of  the  accounts  of  the  department  or  bureau 
and  for  the  accuracy  of  the  postings,  footings  and  balances  in  the  sabsidiary  ledgers.  The  totals 
of  the  general  ledger  bong  independently  arrived  at,  the  hook  is  also  a  de?iee  for  holding  each 
clerk  responsiUe  for  competent  and  faithful  service.  The  method  employed  for  obtaining  these 
totals  and  balances  independently  is  to  take  the  postings  from  the  totals  of  the  re<rister»  in 
which  the  documents  representing  transactions  are  recorded,  while  the  subsidiary  ledgers  are 
posted  in  a  distinct  entry  from  the  documents  as  described  in  Chapter  1.  Assuming  that  tin; 
entries  and  footings  are  correct,  therefore,  the  totals  and  balances  of  a  general  ledger  account 
prove  to  the  totals  of  the  schedule  of  balances  and  totals  of  a  subsidiary  ledger. 

In  opening  the  accounts  in  the  general  ledger  it  is  considered  advisable  to  keep  the  fund 
(appropriation)  accoonts  separate  from  the  proprietary  (asset  and  liability)  aeeonnta.  Farther, 
in  the  praprietwcy  gnmp  it  is  hifi^dy  desirable  to  hare  all  the  accoonts  of  the  gmeral  aecoont  in 
one  group,  those  of  tiie  eapital  account  in  one  group  and  those  of  the  special  and  trust  aoeoants 
in  one  group.  The  same  procedure  should  be  followed  out  in  reference  to  the  fund  (appropria- 
tion) accounts  in  the  general  ledger,  that  is,  the  general  fund  accounts,  the  loan  fund  accounts 
and  the  special  and  trust  fund  accounts  should  each  be  carried  in  a  separate  group.  This  is 
especially  necessary  because  independent  trial  balances  of  each  group  are  taken  off. 

There  follows  a  suggested  grouping  of  standard  proprietary  and -fund  accounts  for  the  gen- 
eral ledgw  of  an  operating  department  or  bareau  (a  bureau  in  the  departm^t  of  public  safetjr 
used  as  an  illosteation). 

PBOPRIBTARY  ACCOUNTS 

Genssal  Aooount 

Debit  Aeeountt 

(1)  Cash  and  eaflb  items. 

(2)  Accounts  reedvable. 

(3)  Stores. 

(4)  Postage  and  transportation. 

(5)  Work  in  progr«>ss. 

(6)  Manufactured  goods. 

(7)  Crop  of  19... 

(8)  Cost  of  goods  sold. 

(9)  Cost  of  goodi  consumed. 

(10)  Cost  of  crops  sold. 

(11)  Cost  of  crops  consumed. 

(12)  Bev^ues  accrued,  not  due. 


(13)  Unaccraed  expenses. 

(14)  Advances  to  capital  account. 

(15)  City  Treaaorer. 

(16)  Bawif  ci  Ttam. 
(It) 
(M) 

(19)  Imkm  nd  pqmOs  piyaMe  flaliBty. 

(19A)Inyoioea  iMgraliIeH-43itppliea. 

(20)  Invoices  sent  to  department  of  sapfMm, 

(21)  Vouchers  sent  to  city  controller. 

(22)  Advances  from  capital  acconnt. 

(23)  Reserve  for  repairs. 

(24)  Expenses  accrued,  not  due. 
(li)  HMWonMd  mcmefc 
(»)  tewtMit  of  tie  eiHr. 
(«)  mmmm. 

Gatrui  Afloooinr 

(28)  Gash  and  eaah  it^ns. 
(S9)  Wok  m  psogreH. 

CMH  AmmuU 

(31)  liiBieM  nd  pt^tOk  jmjtM^  Mdtj, 
(32A) Invoices  ptyaUe— SuppHee. 

(33)  Invoices  sent  to  department  of  sapf^M. 

(34)  Vouchers  sent  to  city  controller. 

(35)  Advances  from  general  account. 

(36)  Reserve  for  depreciation. 

(37)  Investment  of  the  city. 

AND  Trust  Acoomras 
Debit  Accounts 

(38)  Gash  and  cash  items. 

(39)  Accounts  receivable. 

(40)  Securities  and  other  personal  properties  in  trust. 

(41)  Land,  slfueUiwe,  otiwr  impioyanents  and  equipment 

Credit  Accounts.  ^ 

(42)  Deposits. 

(43)  Invoices  payable. 

(44)  VoodMn  mit  to  ei^  ooDtnller. 
(16)  Biiam  for  tniit  beiieHeiMriee. 


¥Ulia>  AGGOUNIS 

GsNs&AL  Fund 
Debit  Accounts 

(46)  Budget  allowance — Safety. 

(47)  Budget  allowance — Supplies. 


Credit  Accounts 

(48)  Unencumbered  balance  of  appropriations — Safety. 

(49)  Unencumbered  balance  of  appropriations — ^Supplies. 

(50)  Reserve  for  contracts — Safety. 

(51)  Beserve  f<Hr  eontraetB— Supplies. 

(68)  BoHrve  for  open  nuurket  eKden-4Sbi£B^. 
(58)  Bowtie  lor  open  ma^et  crJw  Soppliee. 

Loan  Funds 

Debit  Accounts 

(54)  Budget  allowance — Safety. 

(55)  Budget  allowance — Supplies. 

Credit  Accounts 

(56)  Unencumbered  balance  of  appropriations — Safety. 

(57)  Unencumbered  balance  of  appropriations — Supplies. 

(58)  Reserve  for  contracts — Safety. 

(59)  Reserve  for  contracts — Supplies. 

(60)  BeMTve  lor  open  maiket  ordeEs— Safety. 

(61)  Beeeive  for  open  maiM  ordera-^Sappliee. 

Special  and  Trust  Funds 
Debit  Accounts 

(62)  Budget  allowance — Safety. 

(63)  Budget  allowance— Supplies. 

CndU  Account 

(64)  Unencumbered  balance  of  appropriations — Safety. 

(65)  Unencumbered  balance  of  appropriatioxis — Siq^pliea. 

(66)  Reserve  for  contracts — Safety. 

(67)  Reserve  for  contracts — Supplies. 

(68)  Reserve  for  open  market  orders — Safety. 

(69)  Beaerve  for  open  maiket  orders— Supplies. 

Tiw  aatme  of  liie  deUti  and  eredita  to  the  aeveral  general  ledger  aeoonnte  foOowa: 

PROPRIETARY  ACCOUNTS 

Cash  and  Cash  Items 
Debited  with: 

Receipts  of  cash. 
Credited  unth: 

IMabozaraments  of  cash. 

Aooomm  Bmk?imje 
D§biied  with: 

Expenditures. 
Saka  of  property. 
Salea  of  aarvieea. 

Sales  of  privil^s. 

Work  in  progress  distributed. 

Additions  to  aeoonnta  reeeiTaUe. 


138 


Credited  wHk: 
Beetapti. 

ABimaMei  tnd  redoetkms  of  aeeonntB  receivable. 

Debited  with: 

Expenditures. 

Property  taken  into  stores. 

Stores  returned  to  storehouses. 

Credited  with: 

Stores  issued  on  requisition. 
Stores  returned  to  vendor. 
Depreciatioa  of  stores. 
LoM  and  wastafs  of  sloies. 

Ffmnm  and  TmrnmrniAtKm 
ujqpcnaitiira. 

Imam  of  postage  stamps  and  transportation  tidrata. 

Debited  with: 
Expenditures, 
uiorea  ibmmii. 

Credited  with: 

Work  in  progress  distributed  to  repairs,  depredation  or  property. 

MlMOFAiCVUHD  CkXHIS 

Debited  with: 
Expenditures. 
Stoma  nmad. 

Credited  with: 

Cost  of  manufactured  goods  sold. 

Cost  of  manufactured  goods  taken  into  stores. 

Goat  «f  ■MBmbdared  gooda  takon  as  property. 

Ooat  9i  BwaiifaetiiEed  goods  taka  fer  eooanmptiflB  liy  the  dty. 

ClKin 

Aspcmtiiiuaa. 

eraJHtdiiift.' 

Oropa  talMB  into  alona. 
Cost  of  erofNi  sold. 
Oaat  of  orapi  asaaoMd. 


a»  vm  w 


m 


Co&T  OF  Goods  (or  Om»«)  Sold  ob  Consumed 
Debited  with: 

Cost  of  goods  (or  eropa)  sold  or  eonsanied. 

Credited  wiik: 

*CM]ig  to  opmation  aeeemit 

D^tited  w&h: 

Expenditures  duu^^aable  direet  to  expense. 

Stores  issued. 
Reserve  for  repairs. 
Reserve  for  depreciation. 

Work  in  progress  of  an  expense  nature  completed. 
Services  rendned  by  other  departmeats  ehai^ped  to  expense. 

Credited  with: 

Receipts  in  abatement  of  expense. 
Closing  entry  to  operation  aooonnt. 

Land,  Stbuctdueb,  ovhb  IuFwyvBHBinn  Ain>  B<2uipi»nt 

Debited  wUh: 
EjqMnditores. 
Stores  faaned. 

Wotk  in  progress  ccnnpleted. 
0ifts  of  property. 

Credited  wUh: 

Fvopeartj  diq^oaed  of. 

Properly  emdmnnied.  • 

Securities 

Debited  with: 

Par  Talue  of  porehases  of  aeeurities. 

Credited  wUh: 

Salea  of  aeeurities. 

Piineipal  of  aeeuritiea  reeehred  at  maturity. 

Advances  to  Capital  Account  fbom  Gsneral  Account 
Ddnted  with: 

Qoieral  account  expenditures  and  other  gemaal  aeeount  transaeticMis  for  the  benefit  of 
the  capital  account 

Credited  with: 

Gkwng  entry  charging  investmfflit  of  the  city  gmmd  aeeoont. 


*Iii  practice  the  above  would  be  divided  into  four  psrls  as  fdDoms: 
Cost  of  goods  sold; 
Coet  of  etopa  sold; 
Cask  of  foods  eaasttmed;  sad 
*  Cost  of  wops  ■nmannd 


Advances  from  Capital  Account  to  Gjbnisal>  AooODxr 
Debited  with: 

€i|»tal  aeeoimt  ezpenditiiief  md  oOmt  capital  aaeomit  tmmetioiw  lor  tliie  1»ai«flt  of 
tiw  goMtml  aeeoimt. 

Advances  to  General  Account  from  Capital  Account 
Debited  with: 

Capital  account  expenditures  md  other  capital  account  transactioiis  for  the  b^^t  of 
the  general  account. 

Credited  vnth: 

doang  entry  eharginc  in^rastmmt  of  the  dty  eapital  aeoount 

AsfTAmm  rmom  Qmmua*  AocxKmr  to  Capital  Account 
Debited  with: 

Closing  entry  crediting  investment  of  the  city  capital  account. 

Credited  with: 

General  account  expenditures  and  other  general  account  tranaaetions  for  the  tkenefit  of 
the  capital  account. 

OMh  p«id  }iy  a  depsrtiiMBt  or  tereaii  to  dther  of  these  olBeials,  or  aeeonnts  tamed  over 
lO' tiMBi  ior  ooileeliiM. 

dosing  entry  charging  investment  of  tiie  otj. 
XSmMxiamm  Kifnat  (BxrvmB  Paid  m  Adtancx) 

BspcBSBB  doe  aod  voodicredy  hot  wlueii  liave  not  yet  seenied. 

Credited  wUk: 

AeemalB  to  mpmmm. 

Reserve  for  Repairs 

Debited  with: 

Expenditures  for  repairs. 
Credited  toitk: 

Monthly  percentage  of  repairs  reqoired  to  maintain  the  pn^erties  in  good  operating 
condition. 

Szpcnditiires  for  replaeements  of  pnqperties. 
Credited  with: 

Estimated  depreciation  of  properties  (monthly  percentage). 


Bevenues 

Debited  with: 

Abatements  of  revenue. 

Entry  closing  to  operation  account. 

Credited  with: 

Revenues  aeemed. 

Unaccrued  Revendss 

Debited  with: 

Revenues  accrued. 

Credited  with: 

Revenues  due  but  not  aoemed. 

Expenses  Accrued,  Not  Dub 

Debited  with: 

Expenses  due  (invoices  payable). 

Credited  with: 

Expenses  accrued,  but  not  due  and  payabte. 

Operation  Account 
Deibited  with: 

Entry  closing  expense. 

Entry  transferring  operating  surplus  from  operation  to  surplus  account. 

Credited  with: 

Entry  closing  revenue. 

Entry  transferring  operating  deficit  from  operation  to  surplus  account. 
Entry  closing  cost  of  goods  (or  crops)  sold  <xr  consumed ■ 

Investment  op  the  Cmr 
Debited  with: 

Entry  closing  advances  to  other  accounts. 

Allowances  and  reductions  from  accounts  receivable. 

Entry  closing  account  with  city  treasurer  (or  receiver  of  taxes). 

Entry  transferring  d^dt  from  operation  aeeoimt 
Credited  %o%th: 

Entry  closing  advanees  from  oflier  aeeonnts. 

Tondim  sent  to  eity  eontndkr. 

Ihvoiees  sent  to  departssent  of  supfjies. 

Additions  to  accounts  receivable. 

Entry  transforriiig  surplus  £r<MBi  op»ati(Hi  aeetnmt. 

IimxGB  AMD  VixmsuB  Patau 

Voaelion  sent  to  dty  eontrolkr. 
IbiToiees  sent  to  departsMut  of  supplies. 

CremedwHk: 

fimiMS  aud  payrolls  registered. 

YouoHUBB  Sbmt  to  OoimaLiJS 

DMed  wUk: 

ClosiI^;  oitry  ereditiiv  iuvestaout  of  tiie  city. 

CreHUtd  wHk: 

Yonelien  smt  to  eity  eontroikr. 


m 


Invoices  Sent  to  Depabtment  of  Supplies 
Debited  with: 

Closing  entiy  efediting  inTeatmexit  of  the  city. 
Credited  with: 

Jwrciom  ami  to  department  of  supplies. 

DsraniB 

HeftHed  with: 

Withdrawals  of  deposits. 

Credited  tvith: 

Deposits  received. 

Bbsbivcs  roB  Twose  Bsnbticiabibs  • 

Mit0d  wUh: 

Cash  disbmsemeiits  tar  trust  purposes. 
Created  wUh: 

Cadi  receipts  for  tmst  purposes. 

FUND  ACCOUNTS 

BuDfiET  Allowance 

Debited  with: 

Apimypriations. 

Created  with: 

Vouchers  sent  to  eity  controller. 
loToiees  sent  to  departm^t  of  supplies. 

UlfBirCDMliBDED  BaLANCB  OF  ApPBOFBIATiOiMB 

Dt^Ued  with: 

Coiitraets  r^^istered. 
Open  market  orders  issued. 

Bagnnoll  and  nuseeUaiMOBS  TondierB  (iuTaiees)  semt  to  eiij  ecntrdkr  (departmoiit  of 
supplies), 

CredUed  with: 

AppropriatioDs. 

Cimtracts  reduced  and  annulled. 

BmBVB  worn  ConnAciB 
Mif«tf  w&hs 

Contracts  reduced  or  annulled. 
Contract  Toneliers  sent  to  eity  eontndler. 

Credited  with: 

Contracts  r^pstered. 

IbBHifm  FOB  OffSN  Makkkt  Ommui 

DehUed  wUh: 

Opm  maricet  (Mrders  redoeed  mr  annulled. 

Open  nuoicet  i»der  yooehers  sent  to  eily  eontrdlor. 

Credited  with: 

Opm  maifcet  orders  issued. 


CHAFnrER  X 


OllOliraaV  Am  im      MGinBLY  BIP(»18  IftOM  BR w 

There  monthly  reports  are  schedules  of  balances  and  totals  taken  from  detail  ledgers  and 
must  be  made  in  duplicate  and  one  copy  transmitted  to  the  city  controller. 

The  schedule  of  balances  and  totals  of  a  detail  ledger  (1)  provides  a  means  for  proving 
the  accuracy  of  the  detail  ledger  to  its  eontrolling  account  in  the  general  ledger,  and  (2) 
makes  availaUe  in  report  form  the  informati<ni  eontained  in  the  detail  ledger. 

1%e  special  forms  designed  for  this  purpose  are  as  foUows: 

1.  Monthly  Appropriation  Statemait 

2.  Monthly  Contract  Statement. 

3.  Monthly  Open  ^larket  Order  Statement. 

4.  Monthly  Comparative  Stores  Statement. 

5.  Slonthly  Statement  of  Expenses  Incurred. 

6.  Monthly  Work  in  Progress  Statement. 

7.  MonlJily  Statmemt  of  Permanent  Properties  and  Equipm^it. 

8.  Monthly  Beaem  toe  Bepairs  Statement. 

9.  Monthly  Depreciation  Stat^ent. 

10.  ]\[onthly  Revenue  Statement. 

11.  Monthly  Cash  Statement 

The  purpose  of  transmitting  monthly  ftatoments  to  the  city  controller  of  the  various  finan- 
cial tran8acti(ms  that  have  taken  place  in  departments  during  a  month  is  primarily  to  effect  a 
reconciliation  between  the  records  kept  in  departments  and  tiie  eontroUing  and  other  aeeonnts 
With  d^EMnrtm^ts  k^t  in  the  d^wtment  of  dty  eontroller. 

1.  MCWTHLT  ArntOFBIATKBr  SfSATKmn  (FOBK  25) 

This  schedule  of  balanees  and  totals  is  prepared  from  the  appropriation  ledger— gen- 
eral fund,  loan  funds  and  special  and  trust  fimds.  As  the  appropriation  ledger  is  divided  into 
three  fund  divisions,  the  schedule  of  balances  is  naturally  divided  into  tliree  parts,  each  of 
which  is  proven  independently  to  the  respective  controlling  accounts  in  the  general  ledger. 

In  the  first  column  is  entered  the  item  number  and  the  nature  of  the  fund,  whether 
general,  loan  or  special  and  trust  funds,  and  in  the  second  colunm  the  title  of  the  appropria- 
tion account.  Thereafter  on  the  same  line  is  entered,  in  the  first  mwiey  column,  tim  iinen- 
cumb^ed  balance  of  the  appn^riation  at  the  b^nniimf  of  the  month  for  whieh  the  statement  is 
prepared,  and  in  the  next  column  the  t^ttal  of  additional  appropriations,  transfers  to  and  any 
other  etedits  to  appropriations  that  may  have  been  made  during  that  montii. 

In  the  columns  under  the  general  caption  of  "Debits"  there  is  entered  respectively,  the 
total  of  all  the  debit  amounts  for  the  month  ilistributed  in  the  four  columns  to  the  right,  viz.: 
"Appropriation  transfers  from,"  "Contracts  Registered,"  "Open  IMarket  Orders  Issued,'* 
"Payroll  and  Miscellaneous  Vouchers  Charged."  The  "Appropriation  Transfers  from" 
will  be  the  total  of  red  ink  figures  in  an  appropriation  account  representing  transfers  there- 
from to  other  appropriatimi  aeemmta.  The  "OontraelB  Registered"  is  tibe  total  eontraets  reg- 
istered in  a  month  less  any  deduetions  or  eaneellati(ms  of  emitraets  durii^^  the  same  period. 
The  "Open  Market  Orders  Issued"  is  the  total  open  market  orders  issued  for  a  month, 
as  noted  in  the  "Estimated  Amount"  column,  plus  or  minus  any  adjustments  effected  during 
the  moutl^  as  noted  in  the  "Add"  or  "Deduct"  columns,  under  the  general  caption  of  "Open 


MazlGet  Order  Encumbrances"  of  the  appropriation  ledger.  The  debits  entered  in  the  "Pay- 
roll and  Miscellaneous  Vouchers  Charged"  column  comes  from  the  "Payroll  and  IMiscel- 
laneous"  column  in  the  appropriation  ledger  under  the  general  caption  of  "Expenditures." 
In  the  last  column  of  the  schedule  is  noted  the  unencumbered  balance  of  each  appropriation 
at  the  close  of  the  month  covered  by  the  aehednle.  Thk  balance  »  arriyed  at  bj  subtraetiiig 
Hm  "IMal  Ddtfli"  flolBBm  fnm  fbm  mam  of  flie  two  omBI  oolimiM  to  tho  kft  Tiw  ^roof 
of  tt«  aoMiraqr  of  the  indhridaal  balanmi  noted  in  tiie  last  column  is  amyed  at  hy  adding 
whatever  a"*"—"*  is  in  that  oohunn  to  the  amount  in  the  "Total  Debits"  column,  the  sum  of 
which  should  equal  the  sum  of  the  two  credit  columns.  The  total  of  the  "Total  Debits"  column 
deducted  from  the  sum  of  the  totals  of  the  two  credit  columns  should  be  the  grand  total  of 
unencumbered  balances  of  appropriations  of  a  department  at  the  end  of  a  month.  The  sum  of 
the  totals  of  the  four  debit  columns  should  equal  the  total  of  "Total  Debits"  column. 

%  Momiiur  Ctmmnat  Bmmmmn  {Tatrn  91) 

Tya  adiedole  ni  IHiV*^  and  totals  is  prepmnd  from  tiie  oontraet  ledger.  The  various 
delaili  M  to  ledger  fofio^  ften  noAer  of  aiqpm^priation  diarged,  whether  eontraet  i^ 
to  a  general  fimd,  loan  fcmd,  or  q»eeial  and  trust  fond  appropriation,  the  contract  numbw,  date 
of  contract  and  contractor's  naae^  is  noted  in  the  several  columns  provided  for  that  purpose. 
As  the  contract  ledger  is  divided  into  the  three  fund  divisions,  the  schedule  of  balances  is 
naturally  divided  similarly  into  three  parts,  each  of  which  is  to  be  proven  independently  to  the 
respective  controlling  accounts  in  the  general  ledger. 

The  unexpended  balance  of  a  eontraet  at  the  beginning  of  the  waaaXk  for  whidi  flie 
itelwdiiV^  is  prepared  fa  hudiealed  In  tto  ftnt  money  eoiiaai.  Wldle  these  balaaoea  are  taken 
fkmn  fte  rmiiaetivo  ledger  aeeoonts,  eaeii  of  tiiem  should  ho  dieeked  to  the  eksii^  hdanee  of 
tht  Mmw  aeeoont  on  tlie  schedule  of  balances  of  the  preceding  month. 

The  amount  of  contracts  registered  during  the  month  is  entered  in  the  second  column  as 
credits,  and  the  mformation  is  obtained  from  the  "Amount  of  Contract"  column  of  the  con- 
tract ledger. 

Contract  vouchers  charged  during  the  month  are  obtained  from  the  "Amount"  column, 
mflc  i  the  heading  "Voudiers"  of  tiw  ooitraet  ledger. 

The  "Unexpeiided  Bttaaee  of  Ckmtraet  at  End  of  Ifanth'*  is  the  halanoe  obtained  hy 
mibknt6ag  tiie  amocmt  of  the  "GoiKtraet  Touchers  Charged  during  the  month  and  other 
ddMte"  column  from  the  sum  of  the  two  credit  columns  to  the  left,  viz.:  the  unexpended  bal- 
ance at  the  beginning  of  month  and  contracts  executed,  etc.,  during  the  month.  By  totaling 
all  the  columns  of  this  schedule  the  grand  total  of  unexpended  balances  of  contract  at  the  end 
of  the  month  is  proved  in  the  same  way  as  explained  above  for  the  unexpended  balances  in 
individual  contracts. 

a.  Mmtmst  0mm  MMam  Omm  BuxBtmn  (Fobm  27) 

Wa  aehodnle  of  hahnocB  and  totda  ia  prepared  from  the  ebdmanta'  ledgor.  As  the  elaim- 
ants'  ledger  la  cKvided  into  tte  ftree  fimd  drrisioiia,  the  schedule  of  balances  is  naturally  di- 
vided fiomilaziy  into  Ihree  parts,  each  of  whieh  is  proven  mdepeBdently  to  the  reqieetrre  oon- 

twiling  accounts  thereof  in  the  general  ledger. "W  * 

The  folio  page  of  the  ledger,  the  appropriation  item  number  charged,  and  the  nature  of 
the  fund,  i.  e.,  whether  general,  loan,  or  special  and  trust,  is  indicated  in  the  respective 
columns  to  the  left  of  the  schedule.  In  the  next  four  columns  are  shown  respectively  '  *  Order 
No.,"  "Date  Order  IsBiied,"  Goods  Defivered,"  and  "Indicate  Whether  Partial  (?)  or 

Oemplete  (C)  DdiveEy." 

no  asBM  of  the  dbimant  is  inchested  in  the  oolomn  headed  "Tendor."  The  balance 
of  "unvoucheied  orders  at  beginning  of  the  month"  for  which  the  schedule  is  prepared  is 
csterad  in  the  ant  mUmm  mdor  that  title.     This  balanee  is  the  diilsrenee  between  the  "Open 


Market  Orders  Issued"  column  and  the  total  of  the  vouchers  drawn  on  open  market  orders, 
as  indicated  in  the  column  under  "Vouchers,"  plus  or  minus  any  adjustments.  The  same  bal- 
ance may  be  obtained  by  deducting  from  the  total  of  orders  issued  the  total  of  orders  liquidated. 

In  the  column  headed  "Open  Market  Orders  Begistered  During  Month  and  Other  Crests" 
is  entered  fnr  eaidi  daimanfii  aeeomil  total  amount  of  ordem  iasoed  to  him  dnrmg  tte 
moifliimder  ienew,  is  in^eated  in  flie^pen  market  orders  issued  column  and  of  any  voucher 
adjortments  noted  for  the  mentii  fai  tiie  eoliimii  "Add"  imder  tiw  eaption  "Adinstments"  of 
the  claimants'  ledger. 

In  the  column  headed  "Open  Market  Order  Vouchers  Charged  During  Month  and  Other 
Debits"  is  noted  the  total  amount  for  the  month  of  the  "Vouchers"  column  and  of  the 
"Deduct"  column  in  each  claimant's  ledger  account.  The  credit  balance  in  each  claimant's 
account  of  "Unvouchered  Orders  at  End  of  Month,  "eaUed  for  in  tiie  last  column  of  tiiesdied- 
ule,  m  the  difference  between  tiw  sum  of  the  first  two  eredit  ooinmns  of  the  sdiednle,  and 
the  amount  entoed  in  tiie  delnt  oolnmn  for  vondten  eharged  during  the  month.  The  grand 
total  balanee  of  unvonehered  orders  at  the  end  of  the  month  of  all  claimants'  accounts  is 
determined  in  the  same  way  tta  individual  balanees  aftor  the  schedule  has  been  completed 
and  all  its  eolumns  totaled. 

4.  Monthly  Stores  Statement  (Form  28) 

This  is  a  schedule  of  balances  and  totals  taken  from  the  stores  ledger  by  money  values 
rather  than  quantities,  and  it  ahonld  be  checked  in  total  to  the  controlling  account  "stores"  in 

the  general  ledger. 

The  folio  number  of  the  stores  ledger  page  of  each  article  scheduled  is  noted  in  the  column 
"Folio."  Under  "Code  Letter  No."  is  entered  the  code  symbol  of  eaeh  artide  of  stores  if 
such  elaadfieation  has  been  established,  and  m  the  next  eolnmn  under  "Title  of  Stores  Ledger" 
is  noted  the  name  of  the  article. 

Itt  tlie  first  three  debit  columns  there  are  noted  respectively  for  each  article  of  stores 
the  balanee  on  hand  at  the  beginning  of  the  month  for  which  the  statement  is  being  prepared, 
the  total  reedved  during  the  maath»  and  stores  returned  (if  any)  to  the  storehouse  during  the 
month. 

In  the  "Stores  Issued  During  the  Month"  column  is  noted  for  each  article  the  total  of 
that  article  issued  from  the  storehouse  during  the  month. 

The  debit  balanee  of  "Stores  on  Hand  at  End  of  Montli"  eolnmn  is  tiie  diffwenee  between 
the  sum  of  the  entries  in  tiie  ftoA  tiizee  debit  edumns  and  the  amount  in  the  "Slons  Imaed 
During  the  Month— Credits"  eolumn  of  the  schedule. 

The  last  column  of  the  schedule  with  the  title  "Stores  on  Hand  at  End  of  Same  Month 
Last  Year— Debit  Balance"  is  filled  in  from  the  report  of  the  same  month  of  the  previous 
year.  This  column  is  for  comparative  purposes  to  note  the  fluctuation  of  articles  held  in  store- 
house. 

The  schedule  should  be  totaled  when  completed,  and  the  grand  total  balances  on  hand  at 
the  end  of  the  month  of  a  stores  ledger  should  be  proved  in  the  same  way  that  the  balanee  on 
liand.at  end  of  month  is  determined  for  eaeh  artide. 

5.  MoMtBLT  SrAmcBMT  OP  Wii'iniiin  Imsaum  (Fork  S9) 

This  schedule  of  balanees  and  totals  is  prepared  from  the  expense  ledger,  and  it  should 
be  dieeied  in  total  to  the  eontroiling  aoeount  "eiqpenae"  ia  tiie  gennal  ledger. 

Jn  tiie  eolumn  "Folio"  Is  noted  the  folio  page  of  eadi  account  in  the  expense  ledger. 
In  the  eolumn  "Code  Letter  or  No."  is  entered  the  code  symbol  of  the  expense  account  in 
accordance  with  the  classification  of  expenses  established  for  a  department  or  bureau.  The  titie 
of  eaeh  ezpease  aeeount  is  indicated  iu  the  oohimn  so  headed. 


In  the  column  headed  "Total  Expenses  for  the  Month"  is  entered  the  total  amount  of 
expense  items  charged  to  each  account  in  the  expense  ledger  for  the  month  for  which  the 
stetHMBk  k  prepared,  less  any  abatements  or  adjustments  (credits),  and  on  the  same  line  in 
tta  next  eoinm,  uador  Oe  tifle  of  "Total  Bxpenaea  for  the  Same  Ifontk  LmI  Year,"  is 
noted  amnlarlj  the  total  amount  ci  eaqienae  itons  ebarged  in  the  aaiM  ezpenae  MeooBt  for 
the  same  period  last  year.  If  the  expense  classifieatian  tlua  jear  is  diffemmt  from  thai  el  laet 
year,  or  the  information  relating  to  last  year's  expense  accounts  cannot  readily  be  compaied 
with  the  expense  classification  of  the  current  montli  and  year,  then  the  column  "Total  Expenses 
for  the  Same  Month  Last  Year"  will  be  left  blank  until  an  accurate  comparison  of  expenses 
hy  months  and  years  can  be  scheduled.  The  same  is  true  of  the  last  two  columns  on  the 
•dw^lft-  A  department  whieh  ean  make  a  eomparison  of  the  eorrent  year's  classification  of 
ezpenaeo  with  tiwt  of  laat  ymr  IDIb  in  the  infermatioii  eaUed  for  in  thsse  two  eolomns,  other- 
wise the  columns  in  question  remain  blank  for  the  ewrmt  year. 

If  the  month  for  which  the  schedule  is  being  prepared  is,  say,  the  month  of  June,  19..., 
then  "six"  is  written  in  on  the  blank  line  of  the  title  heading  of  the  third  colunm,  mak- 
ing it  read  "Total  Expenses  for  the  Six  Months  Ending  June  30,  19. ..,"  and  below  opposite 
each  expense  account  is  entered  the  total  amount  of  expense  items  charged  therein,  less  any 
abatOMBts  or  adjostm^ts  (credits),  during  the  six  months  ended  with  June  30,  19  

Im  the  laet  ednmn  cm  the  aehednle  ^  total  expense  items  charged  to  each  expense  ac- 
eonrt  for  tiie  six  meiitia  ended  Jmie  90, 19. . is  noted  as  a  basis  tw  a  eompariem  of  aqpmm 
accoMits  eorering  the  same  period  in  1i»  prene»  year. 


8.  liomsLT  WoBK  IN  PfeoonsB  Statbment  (Fobm  30) 

This  schedule  of  balances  and  totals  is  prepared  from  the  work  in  progress  ledger, 
and  it  should  be  checked  in  total  to  the  controlling  account  "work  in  progress"  in  the  gen- 
eral ledger.  Golomns  are  provided  for  "Folio"  and  "Code  Numbers"  of  each  job  in  progress. 
In  the  eoiamns  headed  "Name  of  Job"  should  be  listed  the  various  jobs  or  titles  of  the  ac- 
eonnts,  and  in  tiie  eohunn  "Balanee  at  Beginning  of  the  Mbntli"  the  balaneea  of  the  various 
jobs  at  beginning  of  month.  The  total  expenditures  for  Hbo  month  for  work  in  piogresa  (woA 
done),  together  with  any  other  debits,  is  placed  in  the  next  e(damn.  The  following  eolnnm 
provides  for  "Work  in  Progress  Distributed"  to  property  or  eiq>enae  during  the  month,  or 
any  other  credits.  The  final  column  is  the  "Balance  at  the  End  of  the  Month"  and  rep- 
resents the  work  in  progress  which  has  not  yet  been  completed  and  distributed.  This  column 
should  be  checked  by  adding  the  expenditures  to  the  balance  at  the  beginning  and  deducting 
tiie  wmic  in  progrem  distributed. 


T.  MoMTHLT  Statement  op  Permanent  Properties  and  Equipment  (Fobm  31) 

This  schedule  of  balances  and  totals  is  prepared  from  the  property  ledger,  and  it  should 
be  checked  in  total  to  the  controlling  account  "land,  structures,  other  improvements  and  equip- 
ment" in  the  general  ledger.  The  column  headed  "Folio"  is  for  the  page  of  each  account  in 
the  property  ledger.  "Code  Letter  or  Nmnber"  refers  to  the  code  symbol  and  number  of  the 
prapoty  aeeeont,  aeeording  to  tiie  properij  daarifieation.  The  title  of  the  property  account 
ia  entered  in  the  eohmm  provided  for  tta*  pnrpeae.  This  property  balaneea  at  ^  beginning 
of  the  month  (cost  value)  are  entered  in  the  next  column.  The  next  etAama  is  for  the  "Ae- 
quisitions  of  Property  and  Other  Debits  During  the  Month."  Then  folkms  a  eofamn  for 
"Property  Disposed  of  During  the  Month  and  Other  Credits."  The  fourth  amount  column  shows 
the  "Balance  at  End  of  Month  (Cost  Value)."  The  figures  in  this  column  should  be  checked 
by  adding  the  property  additions  to  the  balance  at  the  beginning  of  the  month  and  deducting  the 
dispositions  or  other  credits. 


vmcMFTtas  aud  ueb  or  mmfBLT  iepobib  fiOli  paf uM»  lil 

The  final  column  of  the  form  provides  for  showing  the  "Balance  (Cost  Value)  at  the 
End  of  the  Same  Month  Last  Year. "  The  purpose  of  this  column  is  to  enable  the  executive  to 
compare  the  status  of  the  property  balances  this  year  with  that  of  last  year,  and  to  have  in 
mind  the  net  increase  or  decrease  in  the  eity's  investment  in  permanent  properties  and  equip- 
raent  in  detail  as  to  various  kinds  of  properties  and  their  several  functional  uses.  A  direct 
rdbktion  ia  wifm^Mwo*!  by  the  experienced  administrator  between  the  property  investment 
and  the  results  produced  or  work  performed.  The  statements  of  condition  of  and  changes  in 
the  property  accounts,  expenses  and  work  performed,  are  the  most  essential  guides  in  deter- 
mining whether  or  not  adequate  results  are  being  obtained. 

8.  MbNTHLT  Bnnmi  worn  Bvadb  Brkraatm  (Fque  32),  amd 

9.  MoMTHLT  DiPBBCiAnaN  ScAfaHXNT  (Form  33) 

These  eftb^iff  of  balances  and  totals  ure  prepared  from  the  reserve  for  repairs  and  de- 
preciation ledger,  and  should  be  checked  in  totals  to  the  controlling  accounts  "reserve  for 
repairs"  and  "reserve  for  depreciation"  in  the  general  ledger.  As  in  the  other  schedules  of  bal- 
ances columns  are  provided  for  "Folio"  and  "Code  Number."  Then  follow  columns  for  "Title 
of  Property  Class,"  "Cost  Valuation  of  Property  in  the  Class"  and  "Balances  of  Reserve  at 
Beginning  of  Month." 

In  the  monthly  statra^nt  of  reserve  for  repairs  (Form  32),  the  tlurd  money  column  is  for 
"Monthly  Addition  to  Beaerve  for  Bepairs,"  whidi  is  a  credit  o(dumn.  "Expenditures  for  Be- 
paira,"  debits,  aie  ahown  in  the  next  column,  and  the  final  colunm  is  for  "Balance  of  Reserve 
for  Repairs  at  End  of  Month."  In  the  monthly  statement  of  reserve  for  depreciation  (Form 
33),  the  third  money  column  is  for  "Monthly  Depreciation,"  which  is  a  credit  column.  "Ex- 
penditures for  Replacements"  are  next  shown  as  debits,  and  the  final  column  is  for  "Balance 
of  Reserve  for  Depreciation  at  End  of  Month.** 

Both  of  these  final  columns  should  be  checked  by  adding  the  credit  columns  to  tiie  bal- 
ances at  the  beginning  of  the  month  and  deducting  the  del^  to  get  tiie  balance  at  the  end  of 
tiie  month. 

10.  Monthly  Bsvxnue  Staiuiint  (Fomc  34) 

This  schedule  of  balances  and  totals  is  prepared  from  the  revenue  ledger,  and  should  be 
checked  in  total  to  the  controlling  account  "revenue"  in  the  general  ledger.  This  schedule 
has  columns  for  "Folio"  and  "Code  Number"  as  in  the  other  schedules.  The  "Source  of  Reve- 
nue" (or  title  of  accounts)  is  then  given.  The  next  columns  provide  for  "Balance  at  the  Begin- 
ning of  the  Month,"  "Revenue  Accrual  for  the  Month"  (credits)  and  ''Abatement  of  Eeve- 
nue"  and  "Otiier  Debits."  The  final  column  shows  the  "Balance  at  End  of  Month,"  and  it 
should  be  ehedBsd  by  adding  the  revenue  aeeruala  for  the  month  to  the  balance  at  the  be- 
ginning and  dedsetiag      abatements  of  revenue. 

11.  Monthly  Statement  op  Cash  Transactions  (Form  35) 

This  schedule  of  balances  and  totals  is  prepared  from  the  cash  ledger  and  should  be  checked 
in  total  to  the  controlling  account  "cash"  in  the  general  ledger. 

The  column  headed  "Folio"  is  for  the  page  of  each  account  in  the  cash  ledger.  "Title 
of  account"  refers  to  the  name  of  the  particular  account  or  accounts  according  to  ^  classifi- 
cation in  the  cash  ledger. 

In  tiie  third  column  is  shown  tiie  reedpts  of  tiie  mon^  for  whidi  the  report  la  pfepared. 
Next  is  shown  the  similar  receipts  for  the  same  month  of  the  previous  year  for  comparative  pur- 
poaea.  The  fifth  column  provides  for  the  total  receipts  this  year  to  date,  and  the  sixth  column 
the  receipts  in  the  same  period  of  the  previous  year.  In  the  final  column  is  shown  the  amounts 
disbursed  to  other  ofScm  duripg  the  montih. 


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CHAPITER  XI 


D£8GBIPTI0N  AND  USE  OF  SUMBIAB7  REPORTS  FROM  QENERAL  LEDGER 

The  summary  reporte  (balance  sheets)  illustrated  in  this  chapter,  that  the  general  ledger 

of  a  department  or  bureau  makes  available,  have  to  do  with  financial  condition,  operating  re- 
sults and  condition  of  funds.  These  reports  show  the  financial  condition  of  the  general  account, 
the  capital  account  and  the  special  and  trust  account,  and  the  operating  results  of  the  general 
account.  In  addition,  they  show  the  condition  of  the  general  fund,  loan  funds  and  special 
and  trust  fonds  that  have  been  appropriated  to  a  department  or  bnxean. 

BALANCE  SHEETS  AND  OPERATION  ACCOUNTS 

The  balance  sheets  of  the  general  account,  capital  account  and  i|>edal  and  trust  aeeoimts 
show  in  annunary  form  the  proprietary  relations  of  a  department  or  bnreaa,  the  aawts  im  its 
eare,  the  liabilities  that  it  is  eraating  as  a  result  of  its  aetivities,  the  resenres  it  has  set  up, 
the  deforred  debit  and  deferred  credit  balances  incident  to  accruing  of  revenue  and  OEpense, 
and  the  net  investment  of  the  city  intrusted  to  its  custody  or,  in  other  words,  the  ezeeas  of 
assets  and  deferred  debits  over  liabilities,  reserves  and  deferred  credits. 

The  balance  sheets  of  the  general  fund,  loan  funds  and  special  and  trust  funds  show  the 
appropriations  of  city  councils  to  the  department  or  bureau  and  the  unencumbered  balance, 
contract  reserves  and  open  market  order  reserves. 

The  four-column  urrangemcait  of  liie  amnmary  reports  provides  for  altering  in  the  ifinrt 
column  llie  balance  of  ea^  aeeonnt  at  the  dose  of  the  previous  mmllL  Tliese  balawies  dMiold 
be  taken  from  the  general  ledger  accounts,  but  should  be  checked  to  the  balances  in  the  fourth 
column  of  the  summary  reports  for  the  preceding  month.  In  preparing  the  debit  side  of  the 
summary  statements,  there  is  entered  in  the  second  column  the  sum  of  the  increases  (debits) 
for  the  month  in  each  account.  In  the  third  column  is  entered  the  sum  of  the  decreases 
(credits)  in  each  account.  In  the  fourth  column  is  entered  from  the  trial  balance  the  balance 
of  each  account  at  closing.  The  accuracy  of  the  work  should  be  cfaeded  1^  adding  the  first 
and  second  eolnmns  and  deducting  ^  amoimt  in  the  third  ecdnnm,  and  ^  imlt  tinn  oli> 
tained  should  prove  to  the  balanee  in  the  fourHi  eohmm.  Adjostment  entries  in  any  ae- 
count  should  be  eliminated  on  both  sides  of  the  account  in  stating  !3m  inereases  and  decreases^ 
so  that  the  respective  amount  of  increase  and  decrease  stated  majr  represent  the  true  Tolnme 
of  transactions  affecting  the  account  for  the  month. 

The  same  procedure  obtains  in  preparing  the  credit  side  of  the  summary  statements,  the 
only  difference  being  that  with  the  accounts  that  normally  have  credit  balances  the  increases  are 
credits,  and  the  decreases  debits. 

The  summary  operation  account  of  the  general  account  shows  the  totals  of  revenues  ao- 
exwA  and  eoqpenses  menrred,  and  the  assess  of  the  one  oweat  tiie  other.  The  analjm  of  the 
"investment  of  the  city— general  account"  shows  the  dunges  in  tiut  aeaesmt  liiat  htiwt  tafcrn 
place  during  the  period  oovered  by  the  statement 

TRIAL  BALANCES 

The  monthly  trial  balances  from  the  general  ledger  are  kept  in  a  monthly  trial  balanee 
book.   The  ordinary  ruling  of  a  trial  balance  book,  with  columns  for  folio  and  title  of  account 

and  debit  and  credit  columns  for  each  month,  meets  every  requirement.  It  should  contain  a 
suflBcient  number  of  short  sheets  for  a  year's  trial  balances  in  order  to  avoid  rewriting  the  titles 
of  accounts  of  tener  than  once  a  year.   In  addition  to  the  trial  balance  at  the  close  of  each  month, 


IM 


aftar  an  jonmal  entries  for  the  month  have  been  entered  and  posted,  a  trial  balance  should  be 
taken  oflf  as  of  the  beginning  of  the  year,  January  1,  after  opening  monthly  journal  entries  have 
been  posted  and  before  the  posting  of  any  monthly  journal  entries  for  transactions  for  the  month 
of  January.  A  trial  balance  should  also  be  taken  after  all  closing  journal  entries  have  been 
posted  at  the  close  of  the  year.   This  makes  fourteen  trial  balances  for  the  year. 

A  tiial  IwlwinB  li  tata  fnm  tte  gcDsral  ledger  by  footing  fha  dcMta  and  the  er«^  of 
Mdl  mmwbI»  dadMttv  fho  aMaUcr  fntt  tti  la^BB^F  and  cBintaiif  Okt  }nMwiif  ttos  aklHiMd 
M  Aa  teial  MbM  lbni»  Ia  Ite  ddil  eidnw  U  tiM  am  ol  ti^ 

Cbmbb  m  AoomuOT  op  «bb  Mohxhlt  Tbeal  Balahcb  or  ibb  Gknxbal  Ldcbi 

1.  IVImi  Um  iNdaaeea  of  all  aeooonta  la  fkt  foicnl  ladgor  ka;?a  baoa  entoed  in  flw  trial 
lialaM^ii  aaa  ttat  tta  anm  of  the  debits  equals  tiie  sum  of  the  ereditL 

t.  Sea  tiyit  the  anm  of  tiie  diinta  eqnala  the  sum  of  the  credits  for  the  general  acoount, 
capital  aeawinl,  ^pedal  and  tmat  aeeoi^  ffenena  fnnd,  kaii  funds  and  special  and  tmat 
fmds. 

3.  See  that  the  totals  of  each  of  the  monthly  statements  (schedules  of  balances  and 
totals),  described  in  Chapter  X  a^ree  with  the  balances  of  their  respective  controlling  ac- 
counts in  the  general  ledger. 

4.  See  that  the  balance  of  account  "advances  to  capital  account — general  account,"  and 
balance  of  account  "advances  from  general  account — capital  account"  equal  one  another,  one 
being  a  debit  balance  and  the  other  a  credit  balance.  Apply  the  same  eheek  to  any  other  ad- 
Taneea  between  aeeemrtai 

5.  Cheek  tiw  halaneea  of  the  aeeoants  "Toaehen  aent  to  dty  eentroUer— general  ae- 
eamil"  and  "lifoieea  aort  to  dspavtment  ef  aappliea  general  aeeoont"  with  the  rednetum  in 
ti^  "M^et  aDowaneo-^goieral  fond"  for  the  month.  Apply  the  same  test  to  the  similar 
aeeoonts  of  the  capital  aeaannt  and  kan  laad%  and  ol  tiki  ^eeial  and  trust  aeeoonta  and 
special  and  trust  funds. 

It  is  from  the  trial  balance  of  the  general  ledger  that  the  summary  monthly  reports  are 
prepared  showing  financial  condition,  operating  results  and  condition  of  funds.  The  trial  bal- 
ance at  the  beginning  of  the  year  after  opening  joomal  entries  haye  beat  posted  furnishes 
^  halinfimi  of  aeeooiMs  for  preparing  balanee  dweti  as  of  Janoaiy  1  for  eompariaon  with 
IdhoM  liiita  nd  eperatisn  aeeooHs  as  of  later  dates  daring  the  year.  The  trial  balanee  at 
tta  flUaa  ef  fta  year  after  all  dosnv  joomal  entriea  have  been  posted  fumishea  the  halaneea 
of  MuaMta  fat  the  halanrw  Jwnta  and  apeaatiamaiaaaalaaaof  tha  alioae  of  tha  yiar* 

FORMS  FOB  fflnOfARY  REPORTS 

There  follow  the  forms  for  the  summary  eonsolidated  balance  sheet  (Exhibit  **A"),  the 
general  account  balance  sheet,  operation  accounts  and  investment  of  the  city  account  (Ex- 
hibit "B"),  the  capital  account  balance  sheet  (Exhibit  "C"),  the  special  and  trust  account 
balance  sheet  (Exhibit  "D")  and  the  general,  loan  and  special  and  trust  funds  balance  sheets 
(Exhibit  "E"). 


CITY  OF  PHILADELPHIA 
DVAKTHHNT  Ot....   BOWtUXJ  01 


SUIOUBT  OOmOUDATBD  BMJkV€B  nOBR 

Sbowiho  Assets,  Liabiutibs,  Nbt  iNvsenaear  «r  the  Citt,  Afvmwsiatiohs,  BssnrsB  ahd  Fuhbs 

AS  or    


nKKmBTAar  Aooooaia 

General 
Account 
See 
Exhibit  "B" 

Capital 
Account 
See 
Ezbibit  "O" 

Special 
andTnnt 

Accoonti 

Exhibit  "D^ 

ASSETS  AND  DEFEBBED  DEBITS 

Cash  and  cash  items  

Amounts  due  to  city— accounts  receiyable  

Land,  structures,  other  improvements  and^  equipment- 
Securities  and  other  personal  properties  in  trust  

Doe  from  other  aeeoimts  

— 


— 
— 

— 
— 

Total  assets  ana  aeterrea  aeoits  ~  

jMA'^.vmn,  RESERVES  AND  DEmSBD  iWBBtTS 

Due  to  other  accounts   

Other  liabilities  

Reserves   *- —  

Deferred  credits  

1  1 

■  -  - 

— 

  -  -  

— 

— 

Total  liabilities,  reserves  and  deierxed  eiidltB 
Net  investanent  of  the  city   -w—  

Totals  (as  above)  



— 

BALAHon  or  AFTBC^Bu.iiain  JOD  warn 

General  Fund 

See 
Exhibit  "£" 

Loan  Funds 

See 
Ezbibit  "£** 

Special  and 
Trust  Funds 

See 
Ezhiblt"B 

Unexpended  balances  of  budget  allowanc^t — total  

Unexpended  balanee  of  appropriations—safety. — 

Unencumbered  balance  of  appropriations — 

Besearve  for  contacts — safety —   — 

Reserve  for  open  market  orders — safety  

Unexpended  balanee  of  appropriations— supplies- 

Unencumbered  balance  of  appropriations — 

supplies   - 

Beaerve  for  eontraeta-Hnqipliea  ^  

Beaene  for  opm  mmxkot  oi4n»~fiq»pliea  

1  1 

VOBX  86— SZHIBIT  «A 


165 


CITY  or 
BALANCE 


Balance, 

Increases 
(Debita) 

Decreases 
(Ondite) 

Balioet. 

1  U  

mlI. 

Aeconnta  receivablA    

Stores  (as  per  Schedule  No  )   

Work  in  progress  (as  per  Schedule  No  ).„ 

Crop  of  ig 

Manufactured  goods                ___   ^  

*Ad?ances  to  capital  account   

tBemuMt  aeeroed,  not  due  ^  _ .  

UteMmwd  cxpimM       

Total  Mwli  ~~  „.  .    .   .  „   

OPERATION 

Expenses  incurred  fas  per  SchAAilA  Wa.  .  )  . 
Excess  of  revftnoM  nmi>  nxpAnnfiff   

9MI   „  .    „     .. 

nrvEsmoEifT 


Kmn  of  espemM  oier  mmmm  (as  above). 


Balance  at  ,  ld_  (see  general  aeeomit 

balance  sheet  above)  -^..^^w^..^---.....^.....^..^...^^ 


Total  debits 


reference  to  Mlwdaln  upon  fhte  «MWt  mrti  to  aehednles  of  baluwM  ud  totals  of  detail  ledgers,  the 
this  IS  the  schedule  of  invoices  and  payrolls  payable,  the  schedule  for  which  is  prepared  from  tiM 
of  an  accountiiig  period  these  aocounta  will  be  doaed  and  not  mmtmt  in  iM  atatemut. 
fWIB  Ml  appear  iB  «^  of  IkB 


VOBX  87- 


156 


PHILADELPHIA 

ACCOUNT 

SHEET 


BxAnmOT  AS  or  19...,  ams 

19...,  WITH  InCBBASKS  AMD  DBCBBAMS. 


Balance, 

ftf AlHf  ifTfWt  AMD  BIBBSVXS 

iMHMii 

(Onflti) 

Deereasei 

(Debits) 

19  

19.  

Invoices  and  payrolls  payable — ^safety  (Schedule  No. 

Invoices  payable— supplies  (as  per  Schedule  Ko.  ^)  

'Invoices  sent  to  department  of  supplisa.  ■■  . 

•Vouchers  sent  to  city  controller  ^   

Reserve  for  repairs  (as  per  Schedule  Ko. ...)  

'Advances  from  capital  accoval^      - 

fExpenses  accrued,  not  due  *  

-[Unaccrued  revenues  — ~.  

Investment  of  tiie  elty.  -  ~ 

Total  liabilities,  reserves  and  investment  of  the 

AOGomnB 

Bevennes  aecmed  (as  per  Sdiedole  No.  ~~)  

Excess  of  expenses  over  revenues  

Total  «    

ov  THE  cm 


Balanee  at    ,  W     (see  general  aeeovnt 

balance  sheet  above)  .  

Credits : 

£xcess  of  revenues  over  expenses  (as  above)  

Total  credits  ...^  

totals  of  wUdi  ahovld  proTS  to  tbair  reapeetiYtt  controlling  accounts  la  the  general  ledger.  Tha  onfy  amptioa  la 
itMM  (wmMMfeared  iatvrfeea)  «b  fM  Jiglatat     iacnlam  aad  pafvoilB. 


EXHIBIT 

157 


.        "  -     -    .  r  :£ 

i 


cm  09 
OAPITAL 

BALANCE 
Pebmanbnt  Funds,  Pbofebties 


! 


Batenee, 

Balance. 

Ml... 

WvA  IB  profnn  (as  per  Schedule  No  )   

Land,  structures,  other  improvements  and  equipment 
im  per  Meinto  Ho^) 

*AdnuMM  to  ffeneral  account  .  

IPatoliMwfi   ,   

i—The  referebces  to  schedules  upon  this  exhibit  are  to  schedules  of  balances  and  totals  of  detaO  ledgers,  the 
this  ia  the  schedule  of  invoices  and  payrolls  payable,  the  schedule  for  which  is  prepared  froml^  open 
•At  tte  cat  of  an  accounting  period  these  accounts  will  be  closed  and  not  appear  in  thd  statement. 

88— 


158 


PHnUUWLFHIA 


SmmUKNT  AS  OF. , 


.19. 


AND. 


SHEET 

AND  IMPBOTUCENTS 


LUBiLfins  AMD  nonnm 

Balance, 

InereasM 

(CrediU) 

Seeraasas 

(Debits) 

Balance, 

It  

MlT" 

Invoices  and  payrolls  payable — safety  (as  per  Schedule 

Invoices  payable — supplies  (as  per  Schedule  No  ).... 

•Advances  from  general  account   

Reserve  for  depreciation  (as  per  Sch.  No. — )  

Investment  of  the  city  

Total  liabilities,  reserves  and  investment  of 
the  eity    

totals  of  wUch  dtonkl  prore  to  tbeir  reqpectiTe  eoateolling  accounts  ia  the  genoral  ledger.  Tbe  only  exeeptioa  to 
(aaaroadwred  iavi^eea)  oa  tlM(  itfiitor  oi  iatoioaa  aad  payralb. 


EXHIBIT 


159 


DmBTMSNT  or 
Bumu  or...... 


onror 
SPBGIAL  AND 

BALANCE 


Bslanee, 

Increases 
(Debit!) 

Decreases 
(Oiedits) 

BaJaaM. 

19  

GMh  and  eadi  itenuL.  

Accounts  receivable   

Securities  and  other  personal  properties  in  tnut  (as 
per  Schedule  No  )  _  

Land,  structures,  other  improvements  and  equipment 
In  iriMt  (ag  per  Sdiednle  Ho  )  

'Aivances  to  other  arnnnnhi  

•M  the  «ad  of  M 


win  to  eloaed  mad  not  mgipAr  in  fto  •totanent. 


PHILADELPHIA 

TRUST  ACCOUNTS 

SHEET 


Statement  as  or  If...,  Am 

19...,  WITH  InOKASai  AMD  Dmsbaoeb. 


Bslanee. 

»._. 

Increases 
(Cndits) 

Decreases 
(Debita) 

Invoinfis  payable  —   ,r,    ... 

DepoAits   *   

Beserves  for  funds  held  for  q^eeille  porpoiei  

Beierfe  lor  tnut  beiiefieiariet_  »  

'Advances  from  other  acconnts  s  

Total  liabilities  and  reserves   

totals  of  wliicli  should  prove  to  their  reqpe^re  eontrollln^  accounts  of  the  general  ledger. 


m  «»*» 


161 


CITY  OF 

OOMPAEATIVB  FUMP 

cwnnAL 


DEBIT  BALANCES 

w3B 

Boiffet  ftllowance-HHifety  

Budget  allowance — supplies  -w.  

Total  dabiii— general  Imid   

LOAN 

Budget  allowMiee— miety  

Budget  allowance— suppliei  ~  —  

Total  debiti— loan  funds  

SPECIAL  AND 


Ba^et  allinnuiee  ^. 


Total  debits— special  and  trust  funds.  


HQTE:— TIms  re««t«nees  to  sehedules  upon  fliis  eiMUA  are  to  adediiles  ai  bakmcM  of  detail  ledgers,  the 

162 


PHILADKLPHIA 

BAULNCfi  SHEET 
FDHD 


Statekent   Showing   the   Pbovisions   Made   for  Financing 

THB    FUTUBB    NeEOS    OF    THE    BUBEAU     (OB    DkPABTUENT)  OF 

 ToeBTHim  wxra  rmt  CoifMnoir  or 

Funds  AH*  AmonHASWira*  AS  of  19. . 

and  .«...19...,  with  ihcbeasss  aho 

Decbeases. 


OBEDIT  BALANCES 

Bataan, 

Bslum. 

19  

Unexpended  balanee  of  appropiistionv-HMfe^  

Unencumbered  balance  of  appropriations — safety 

Reserve  for  contracts — safety  (Schedule  No  )  

Reserve  for  open  market  orders — safety  (Sch.  No.  ) 

Unexpended  balanee  of  appropriations-Hnipplies„  ._ 

Unencumbered  balance  of  appropriations — supplies 

Reserve  for  contracts — supplies  (Schedule  No.    )  ... 

Reserve  for  open  market  orders — supplies  (Sch. No.  ) 

Total  credits — ^general  fund  

FUNDS 

Unexpended  balance  of  appropriations-Hiafety.  '.  !..|  — 

Unencumbered  balance  of  appropriations — safety 

Reserve  for  contracts — safety  (Schedule  No  )  

Reserve  for  open  market  orders — safety  (Sch.  No  ) 

Unexpended  balance  of  appropriations — ^supplies  

Unencumbered  balanee  of  appropriations — supplies 

(as  per  Schedule  No  )  ...s  

Reserve  for  eoatraets— supplies  (Schedule  No  )  

Reserve  for  open  market  orders— suppliei  (Sch.No  ) 

i 

Total  credits— loan  funds  .  .  

TBDST  JfUNUB 


Unencumbered  balance  of  appropriations  (as  per 

Schedule  No  )                                        "  „ 

Reserve  for  contracts  (as  per  Schedule  No  )  

Reserve  for  open  market  orders  (as  per  Schedule 

Total  credits — special  and  trust  funds.  

totals  of  wbldl  should  prove  to  their  respective  controlling  accounts  of  the  general  ledger. 


168 


CHAI^XER  XII 


A  MUNICIPAL  FINANCIAL  PROGRAM— BUDGET-MAKING 
MUNICIPAL  FINANCIAL  PBOGBAM 

Tmm  laliMifil^  of  the  execntive  officers  of  the  dty  to  nin  Mid  apmd  mamj  for  ■wltiipfii 

purposes  is  granted  by  city  councils,  and  is  embodied  in  apioapriation  acts  or  ordinances  and 
in  general  statutes  and  ordinaiiees  with  reference  to  the  ttmaoig  of  pvblie  mmef  and  the  Mt 

or  application  of  the  same. 

The  aggregate  of  the  authorizations  thus  granted  or  made  available  in  a  specified  year  con- 
ititDtei  the  nmnieiiMl  financial  program  for  that  year. 

MUNICIPAL  BUDGET 

A  mnnicipal  budget  is  a  plan  for  financing  a  mnnicipafi^  daring  a  definite  period,  wtMi  it 
prepared  and  submitted  by  a  responsible  executive  to  a  repreeentative  legklatiTe  ho9f  niKwe 
approval  and  authorization  are  necessary  before  the  plan  may  be  executed. 

To  be  of  greatest  administrative  assistance  a  municipal  budget  should  be  a  final  and  com- 
plete statement  of  the  character  described,  and  at  the  same  time  furnish  the  data  from  which  the 
efti—  irifl  be  imMed  to  enawiee  inldligent  judgment  eonceming  past  and  proposed  expendi- 
Uum  wmi  Hbm  ■iiieili  wplnywi  or  feeonMndedforflnaBeingtiMBi. 

PSEPABATION  OF  ANNUAL  SSTIMATSS 

The  expense  le^^per,  tiie  property  ledger  and  the  stores  le^^pff  sre  ditwlgnrd  to  admit  of  ready 
transfer  of  the  required  expenditure  data  to  the  budget  sheets. 

The  primary  classification  of  expenditures  a  i  affected  or  changed  by  the  secondary  classifica- 
tions (as  heretofore  explained  in  Chapter  IV)  is  to  be  used  in  stating  expenditures  in  the  budget 
for  comparison  with  appropriations  and  estimated  requirements  for  the  new  year.  By  stating 
iipMidilnna  in  the  tenM  of  Oe  aoeoanta  to  whieh  th^  are  finaUy  distributed,  the  expenditure 
otrtMMnt  ii  reeoaeiied  —neoriponable  with  the  tzpenae,  stores,  property  and  other  aeeoonts 
to  which  cqpoMBtnres  are  chassed.  Tkm,  howerer,  am  dnHBli  la  tM  aeeoosti  itM  afiw 
IktMi  transactions  other  than  expenditures,  and  for  this  reason  the  total  of  aU  the  transactions  in 
expense,  stores,  property  and  other  accounts  into  which  expenditnres  enter  will  not  equal  the 
total  expenditures  of  any  period.  In  order  to  show  the  relation,  respectively,  of  the  totals  of  ex- 
pense, stores  and  property  appearing  in  the  expenditures  statement  to  the  totals  of  these  accounts 
1»  the  same  period,  it  is  necessary  to  prepare  a  reconciliation  statement,  which  sets  forth  the 
total  cof^enditBra  akd  fhs  toltl  of  OMh  hind  of  oOer  tnmiaetions  that  enter  each  of  these  ac- 
eonsta  (see  (C^ugUae  IV). 

The  appropristMn  columns  of  the  hodfet  foms  are  amnged  to  wbaw  tiio  amoonti  w^bm^ 
ized  annually  by  city  councils  to  meet  the  reQoireBMntB  of  a  department  or  bureau  daring  the 
year.  Deficiency  appropriations  to  pay  bills  of  a  prior  year  should  not  be  included  along  with 
annual  and  other  appropriations  for  the  year  in  which  granted,  but  should  be  Wl^d^  ^^th 
propriations  of  the  year  in  which  the  bills  were  contracted. 

Expenditures  are  distributed  in  the  year  in  which  they  are  incurred,  and  if  the  liabilities 
are fifoidated  m  a  aiboeqiMnt  year,  thej  are  omitted  from  that  year's  expenditures  as  with  ap- 
pnptiationa  abote. 

Annual  and  other  appropriations,  non-nmging  Tialanees^  etc.,  should  be  yerified  hj  compari- 
son with  the  city  controlleK'a  anml  Mpwi  or  ^  saMidfttl  ftti  dipaitMirt  hrfflit  aaltatf  up 

the  final  budget  forms. 

The  estimated  current  requirements  for  a  year  approximate  the  estimated  current  expendi- 
tures of  that  year,  but  the  estimated  requirements  for  permanent  improvements  frequently  in> 


lil 


elude  items  that  ndH  not  be  spent  until  subsequent  years,  and  as  a  result  estimated  require- 
ments for  permanent  improvements  and  appropriations  of  loan  funds  differ  very  considerably 
from  expenditures  of  loan  funds  in  most  years. 

DESCRIPTION  AND  USE  OF  BUDGET  FORMS 

Nine  forms  have  been  provided  for  prq[>aring  the  departmental  estimates  of  cxpenditinMB 

for  the  budget  as  follows : 

1.  Recapitulations — General  and  Loan  Funds. 

2.  Direct  Expense  and  Miscellaneous. 

3.  Repairs  and  Net  Stores  Balances. 

4.  Replacements  and  Property  Acquisitions. 

5.  Salary  Siq>porting  Schedule. 

6.  Department  of  Supplies — ^Recapitulation,  General  and  Loan  Fonda. 

7.  Department  of  Supplies — ^Direct  Cost  of  Service  and  Net  Stores. 

8.  Department  of  Supplies— Repairs,  Beplacements  and  Property  AAgii^m^;^ 

9.  Special  and  Trust  Funds. 

The  transactions  of  many  of  the  departments  are  such  that  they  will  not  use  all  of  these 
forms.  The  purpose  of  the  several  forms  is  to  set  forth  for  ready  comparison  through  the  classi- 
fications upon  them  (1)  expenditures  of  the  last  completed  year;  (2)  appropriations  of  the  cur- 
rent year;  (3)  actual  and  estimated  expenditures  of  the  current  year,  and  (4)  estimated  require- 
ments for  the  new  year ;  by  (1)  organization  unit,  (2)  function  or  activity,  (3)  character  of  ex- 
penditure, (4)  object  of  ttqwaditure,  and  (5)  funds.  Two  of  the  nine  forma  ai«  lor  recapituk- 
tion  purpoaei. 

Form  No.  1  is  for  the  recapitulations  of  the  department's  direct  expenditures  in  the  follow- 
ing arrangement : 

(a)  By  object  of  expenditure, 

(b)  By  character  of  expenditure,  and 
(e)  Bf  finwIieB. 

Form  No.  2  is  for  direct  expense  and  miscellaneous  expenditures.  Direct  expense  in- 
cludes expenditures  for  administration,  operation,  fixed  charges  (including  interest  and  State 
tax  on  the  funded  debt)  and  other  expense.  Miscellaneous  expenditures  includes  all  expendi- 
tures for  principal  of  the  funded  debt,  payments  arising  from  the  relation  of  agent,  accounts 
reedyaHo,  eorrent  liabilities,  abatement  of  expense,  abatement  of  revenue  and  all  other  ex- 
penditures of  a  miscellaneous  nature  not  included  in  any  of  the  above.  This  form  does  not 
include  expenditnres  relating  to  propwtj. 

Form  No.  3  is  for  direct  departmental  expenditures  for  repairs  to  property  and  net  changes 
in  the  stores  balances.  By  net  stcnres  balances  is  meant  tiie  change  of  the  balance  of  stores  at  the 
end  of  tiie  year  compared  with  the  balance  of  stores  at  the  begiomng  of  tlie  year.  Stores  in- 
cludes all  material  and  supplies  carried  in  storehouse  and  postage  and  transportation  earned  in 
qoantitieo  and  issued  as  needed. 

Form  No.  4  relates  to  direct  dcpartmoital  expenditures  for  property  and  includes  all  ex- 
penditures for  replacemente  of  wom^t  property  and  the  acquiation  of  property  other  than 
for  replacements. 

Form  No.  5  shows  the  details  of  the  expenditures  for  personal  services  for  the  whole  budget 
and  Jt  contains  the  supporting  items  for  salaries,  wages,  fees  and  other  compensation  for  per- 


lis  A  mnaanif  wmuKouot  tmrniAm'  mmwii  miiiiB 

Form  No.  6  is  for  the  xveq^italatioiis  of  ezpenditores  of  a  department  through  the  depart- 
ment of  supplies. 

Form  No.  7  includes  all  expenditures  for  direct  cost  of  service,  t.  e.,  administration,  opera- 
tion, other  expense  and  other  expenditures  not  relating  to  property  made  through  the  depart- 
ment of  supplies. 

Form  No.  8  includes  all  expenditures  for  repairs  and  replacements  of  property  and  aeqnisi- 
tions  of  property  other  than  for  replacements  through  the  department  of  supplies. 

Form  No.  9  ia  naed  fas  all  eipenditnrei  and  the  reeapitalationa  thereof  relating  to  q^eeial 
and  trust  funds. 

The  forms  for  the  annual  departmental  estimates  are  obtained  about  July  1st  from  fhe 
(^fiee  of  the  city  controller  and  must  be  complotod  and  one  copy  in  the  hands  of  city  coun- 
cils and  one  copy  in  the  hands  of  the  city  controller  by  the  15th  of  September.  Three  eoplos 
of  forms  1,  2,  3,  4,  5  and  9  are  made  and  four  copies  of  forms  6  to  8,  the  extra  copy  being  for  the 
office  use  of  the  department  of  supplies.  A  separate  sheet  is  used  for  each  sub-division  and  each 
fmetian  or  other  mit  to  ivludi  appropiiation  is  madt  by  city  com^ls.  Dqwrtments  m  bureaus 
leceiiing  appropriations  ttoraoi^  the  deparliMnt  ef  siq>plies  naSn  nse  of  forms  0,  7  and  8  for 
ttaw  aqpoiiditiires.  The  "sai^Iies  estinate"  n  separately  recapitulated  on  ^  proper  f<Mrm 
and  sent  to  the  department  of  supplies,  which  then  recapitulates  all  of  the  supplies  estimates 
and  makes  out  the  budget  for  that  department,  sending  the  recapitulated  departmental  esti- 
mates to  the  city  controller  and  city  councils  in  the  regular  way. 

The  columnar  arrangement  of  all  budget  forms,  except  the  salary  schedule,  is  as  follows : 

Column  1.  Character  and  object  of  expenditure.  In  this  column  under  the  correct  heads 
and  sub-heads  enter  such  additional  character  and  objects  of  expense  as  are  not  shown  on  this 
form. 

Column  2.    1915  Expenditures  from  the  General  Fund. 
Column  3.    1915  Expenditures  from  Loan  Funds. 

Column  4.  Total  1915  Expenditures.  This  column  is  the  sum  of  amounts  in  column  2  and 
amounts  on  the  same  line  in  column  3.  The  expenditures  as  shown  in  columns  2,  3  and  4  are  to 
be  in  accordance  with  Schedules  18, 19  and  32  of  the  city  eontroUer's  1915  saBBoal  report,  and 
an  to  he  proven  to  tibe  reeoneiHatiiii  stslaMnts  on  pages  100, 101  and  102.  Th»  1915  depart- 
ntttal  expcB^fitme  totab  will  he  foond  on  page  101  in  "Totals"  eohmm.  The  snV-diyision 
ef  tte  departmental  total  countersignments  into  General  Fund  and  Loan  Funds  will  be  found 
on  page  102.  The  sub-division  of  the  departmental  expenditures  into  those  relating  to  eipeuses^ 
property  acquisitions,  etc.,  will  be  found  on  page  100  of  the  same  report. 

Column  5.   1915  non-merging  balances  available  from  the  General  Fund  in  1916. 

Column  6.  1916  appropriationt  from  the  General  Fund  as  auihorued  by  CauncUt  in  the 
mnnual  appropriations  for  1916. 

Column  7.  AdMiional  1916  appreprmiiene  at&bsagiMiU  to  the  pmrnge  o/  the  191$  bvdi^ 

including  transfers. 

Column  8.    Total  1916  appropriations  made  from  the  General  Fund.    This  column  is  the 
sum  of  amounts  in  column  5  and  amounts  on  the  same  line  in  columns  6  and  7. 
Column  9.    1915  non-merging  balances  available  from  Loan  Funds  in  1916. 
Column  10.    1916  appropriations  made  from  Loan  Funds,  including  transfers. 

Column  11.  Total  1916  appropriations  made  from  Loan  Funds.  This  column  is  the  sum 
of  amounts  in  column  9  and  amounts  on  the  same  line  in  column  10. 

Column  12.  Total  1916  appropriations  made  from  both  General  Fund  and  Loan  Funds. 
This  column  is  the  sum  of  amounts  in  column  8  and  amounts  on  the  same  line  in  column  11 


4  wamatiib  mtmmMt 


Column  13.  Actual  expenditures  from  January  1  to  but  not  including  September  1, 1916, 
chargeable  to  the  General  Fund. 

Column  14.  Actual  expenditures  from  January  1  to  but  not  including  September  1,  1916, 
chargeable  to  Loan  Funds. 

Column  15.  Total  expenditures  from  January  1  to  but  not  including  September  1,  1916, 
chargeable  to  both  General  Fund  and  Loan  Funds,  including  transfers.  This  column  is  the  sum 
of  amounts  in  column  13  and  amounts  on  the  same  line  in  column  14. 

Column  16.  Estimated  expenditures  from  September  1  to  and  including  December  31, 1916, 
chargeable  to  General  Fund.  In  this  column  should  be  shown  the  total  amount  of  money  that  it 
is  estimated  will  be  expended  during  the  period  between  September  1  and  December  31,  1916, 
from  General  Fund,  and  inetuded  amounts  already  appropriated  to  the  d^arfaMBt,  and  aagr 
adrenal  amoonta  that  will  be  needed  for  fte  proper  essreiss  of  its  lonetieiH. 

Cdiwmn  17.  Eetimeited  expendituree  from  SepUmber  1  io  and  including  December  31, 
1916,  eharifettltle  to  Loan  Fund*.  In  this  column  should  be  shown  the  total  amount  of  mon^ 
that  it  is  estimated  will  be  expended  during  the  period  between  September  1  and  December  31, 
1916,  from  Loan  Funds,  and  included  amounts  already  appropriated  to  the  department,  and  any 

additional  amounts  that  will  be  needed  for  the  proper  exercise  of  its  functions.  No  loan  funds 
should  be  included  excepting  the  estimated  amount  of  loan  funds  to  be  actually  expended  dur- 
ing the  four  months'  period. 

Column  18.  Total  estimated  expenditures  September  1  to  ami  including  December  31, 
1916,  from  General  and  Loan  Funds. 

Column  19.  Total  actuM  and  estimated  expenditures  for  1916  from  General  Fund  and 
Loan  Funds.  This  column  is  the  sum  of  amounts  in  edumn  15  and  amounts  on  the  same  line 
in  column  18. 

Celttfiiii  iO.  ToMl  request  for  1917,  covering  appropriaHone  from  Oenoral  Fwad  mtd 
Lean  Fundi, 

Column  21,  Inereaee  in  1917  requett  over  1916  esBpendOuree.  Tins  eokuBm  m  the  rasult 
obtamed  hy  sidMraet^«Miints  in  etdnmn  19  from  ammmti  on  the  same  line  in  eolnmn 

Column  2S.  Decreaee  in  1917  requeet  under  1916  eaq^endUuret,  This  eidumn  is  the  result 
obtained  by  snbtraetinf  amooiiti  in  etobam  20  from  araoonls  on  the  same  line  hi  eriamn  19* 

Upon  the  eompletion  of  tiMse  fwms,  &e  fcdlowing  recapitulatioas  are  to  be  made  by  eadi 
department  or  bureau: 

(m)  By  objeU  e/  empendihture, 
(b)  By  ekmroiateir  of  OKpondihire, 
(e)   Bff  funeiHona. 

Three  copies  of  each  recapitulation  are  to  he  made  out,  one  for  city  councils,  one  for  the 
controller,  and  one  for  the  department  or  bureau  making  out  the  estimate. 

Form  5.  The  salary  schedule  has  a  different  ruling  from  that  of  the  other  budget  forms 
and  consequently  requires  special  treatment.  More  than  one  function  may  be  placed  upon  each 
page  of  llie  salary  s^edule.  As  mi  ^  other  forms  the  totsls  and  the  sub-totals  are  earried 
upward  witli  ^  grand  total  to  fbe  top  of  each  sheet.   It  is  very  important  to  observe  the 

proper  indention  of  the  titles  at  the  left  hand  side  of  the  salary  sd^dnle.   The  function  total, 

which  is  placed  immediately  under  the  grand  total,  is  indented  one  space.  The  object  total  m 
shown  next  below,  indented  two  spaces.  The  list  of  positions  then  follows  in  regular  order  in- 
dented three  spaces.  In  listing  positions  of  all  incumbents  for  which  no  change  is  requested  the 
titles  are  indented  three  spaces  and  all  new  positions  and  those  for  which  change  is  requested 
are  indented  four  spaces  as  indicated  by  the  instructions  at  the  head  of  the  column. 


168 


A 


hi  the  group  of  columns  under  the  heading,  "  Schedule  for  1915 enter  on  the  same  line 
witii  liw  tiUe  of  poiitiMiii  or  group  of  pomtioDB  the  number  of  memnb^ts  in  that  class,  rate  of 
Pif  and  tlw  aMiat  provided  aeeofdiBg  to  the  appiopriatiam  ordinaneee.  The  next  group  of 
mtamt  9om»  under  the  heading  "Existing  SdMdnle  1916",  and  indndea  tha  infiHrmation  for 
11m  enntCBt  year  placed  opposite  1915  for  comparative  purposes.  The  amounts  shown  in  then 
1915  and  1916  columns  will  not  necessarily  agree  with  the  amounts  appearing  on  the  other  budget 
forms  for  personal  services  because  those  forms  show  expenditures,  while  the  salary  tBhfdnle 
shows  the  amount  authorized  but  not  always  expended. 

In  the  group  of  columns  under  the  heading  "Requested  for  1917",  the  amounts  required 
atfe  aalMPed  opporil*  tibe  proper  tillea.  Jm  Hw  next  four  eolnmns  are  diown  the  inereases  over 
Md  deeteMM  ndor  tibe  offrwt  ysMT.  Tha  ooIohb  kiaded  "BeMaxfta"  k  for  infonBafciea  re- 
pading  the  changes  in  the  salary  schedule. 

Upon  completion  of  the  salary  schedule,  the  wage  schedule  is  made  out  upon  tihe  same  form 
in  similar  manner.  In  case  the  appropriation  for  wages  is  in  lump  sum  and  the  number  of  in- 
cnmbonts  not  specified,  no  attempt  should  be  made  to  estimate  the  number.  The  column  for 
number  of  incumbents  is  left  blank  and  rate  and  total  amount  filled  in  in  the  regular  way  and 
earned  to  tlie  fanetional  total. 

Veea  and  oilier  eompenaalieB  for  penonaE  aenriees  dionld  be  entered  on  separate  parts  of 
wliry  adiednk  akeeto  in  tiie  nme  mann^  as  described  above  for  salaries. 


EXPLANATION  OP  TERMS  USED  IN  THE  BUDGET 

Departments,  Bureaus,  Divisions:  The  principal  organization  units  of  government  are  gen- 
erally distinguished  as  Departments  (example :  Department  of  Health  and  Charities) ;  the  sub- 
diyisions  of  a  department,  as  bureaus  (example:  Bureau  of  Health) ;  the  sub-divisions  of  a  bu- 
aa  diflskas  (eanple:  IHvisifBt  of  Mecieal  loqpeeftion).  Further  sob-divisions  are  ofiS- 


Tha  aedvitiea  of  a  governmental  organization  unit  are  its  functions.  The 
of  liw  taeaa  of  Watery  im  osampk,  are  Pomping,  Filtration,  IKstribntioii,  eta.  The 
at  OiiA  depaituwnt  and  iRMn  wM  lm  iomd  in  Copier  XSV, 

CkmmeUr  9f  MapuMmm:  OovwmMttt  serviee  with  rdation  to  production  or  non-produe- 
tioB,carwmtg«poB[fcorptapMf^aeqpdsitisB%li  iBtai^  The  eUudfi- 

isaaMosni: 


AdmiimirtHen  Expeim  Is  the  eost  of  direetiim  and  eontrol  (mdnding  salaries,  ete.),  ivhidi 
is  not  directly  distributable  to  operation,  maintenance  or  propaily  acquidtiona.  These  fiipciiisiis 

only  apply  to  departments  or  offices  which  are  wholly  executive  or  administrative  in  their  func- 
tions. Such  offices  are  those  of  the  mayor,  the  directors  of  the  ezeeutiva  departinantB  of  the 
dty,  and  many  of  the  county  offices. 

Operation  Expense  is  the  ordinary  current  expense  of  the  city  government  (including 
salaries  and  wages,  services  other  than  personal,  materials,  supplies,  etc.),  incident  to  the  cost 
of  conducting  the  current  services  performed  by  the  city. 

Other  Expense  is  the  cost  incurred,  if  any,  for  expenses  of  a  miscellaneous  nature  that  9X6 
not  chargeable  to  any  of  the  specific  expense  headings  named  above. 

Debt  Service  is  the  cost  for  interest  and  dnking  fund  payments,  for  the  liquidation  of  funded 

dd)t  and  for  state  tax  on  city  loans. 

Repairs  includes  all  expenditures  for  keeping  structures,  non-structural  improvements  and 
equipment  in  good  operating  condition  throughout  the  entire  period  of  the  estimated  life  of  any 
unit  thereof.   Expenditures  for  replacing  minor  parts  that  merely  keep  property  in  repair 

life  ttsreirf  and  do  not  lengthen  its  estunated  life  are  charged  to  Repairs. 


A  MUNICIPAL  UNANGIAL  nOOBAM— ^OBOT'ltASim  160 

Replacements  includes  all  expenditures  for  replacing  or  renewing  the  whole  or  any  im- 
portant part  of  any  structure,  non-structural  improvement  or  equipment  and  whieh  extend  its 
usual  life  beyond  the  average  term  <^  life  property  of  that  class. 

Net  Changes  in  Stores  Balances:  Only  the  net  increases  or  net  decreaaes  in  stores  balances 
are  to  be  dumn  under  this  heading— net  inweases  in  black  figurca  net  docreasos  in  red  figurea. 
For  example,  if  at  the  beginning  of  1915  a  department  had  on  hand  in  ^  stavdwiiae  $20,000 

of  stores  and  at  the  dose  of  the  same  year  had  on  hand  $15,000,  the  decrease  in  i^es,  viz. : 
$5,000,  resulting  from  the  year's  operations,  would  appear  in  red  figures  in  the  general  fund 
o<dumn  and  total  column  of  the  group  coming  under  the  head  "1915  Expenditures."  Similarly 
in  the  appropriation  columns,  any  appropriation  or  portion  thereof  that  is  intended  to  increase 
the  stores  balance  should  be  shown  as  a  bla,ck  figure  under  this  caption ;  whereas  if  it  is  intended 
to  realize  upon  a  portion  of  the  stores  on  hand  at  the  beginning  of  the  year  a  red  figure  repre- 
aenting  such  realization  must  be  diown  in  place  of  the  Uaek  figore.  ''Storea"  inchidee  postage 
and  tranq[Kirtation  <m  hand. 

Property  Acquisitumt  (other  than  replaeements)  are  tta  aipcnditores  for  lands,  stmetores 
and  non-straetural  improvements  to  land  and  equipment  (eselnding  all  ezponditavea  for  prop- 
erlies  and  eqnipBMBt  that  asa  in  tiha  natnia  of  npaiia  or  replaeomenta). 

AccoufiiM  BeeeheMe:  An  ezpaaditiire  for  the  ben^  of  anolte  and  fnr  irludi  reiadborsa- 
ment  can  be  obtained. 

Cwrreni  LiaibSiiHet:  An  «qMnditure  tilat  liqnidatea  a  current  liability  ineamd  in  a  imvi- 
ons  year. 

JJbtiiement  of  Sxpeiue:  Tbxm  expenditures  of  an  expeoae  nature  tot  w^A  the  dty  aa  a 
result  of  a^ceMuents  with  ottten  is  rdanbursed  ritrald  be  entered  opponto  tins  heading. 

AJb«^ement  of  Bevenue:  An  ezpenditore  arising  £rom  tiia  return  of  revenue  tlul  has  been 
ealleeted  in  errw  cat  for  anae  ofOtat  eeaaon  u  retomahle. 

Object  of  Expendiiure:  The  daanfieation  of  expenditorea  by  objeets  will  bs  found  hi  tlie 
object  of  ezpen^tore  daanfieation  jawed  by  the  eity  eentraller  and  efeetiva  April  1,  1914. 
It  is  alao  ovtiined  in  Chapter  JV, 

Funds:  Sq>arate  eolumna  have  been  provided  on  the  Tarioos  ahe^  for  general  fimd  ex- 
penditures and  appropriations  and  for  loan  fund  expenditures  and  appropriationa.  A  aepa- 
rate  form  (page  186)  has  been  provided  for  spedal  and  trust  fund  expenditores  and  appvo> 

priations. 


Bucx^ET  roma  no.  i 


TO  BC  TV^EWMTTCN  IN  TRIP- 
LICATE AND  TRANSMITTCO 
TO  CITY  CONTNOLUM  BY 


CITY  or  m 

DEPARTMENTAL  ESTIV 

RECAPITULATION 


OMflBI 


CEHmnCD  COfUHECT. 


CWCNOrTVNK  I 

ruNC 


TOTAL 


MEoimiunn  m 


RECAmuiATION  BY 
CMJUCTEROF  EXPENOI- 


CCNCfUL 

ruMO 


I  WHO  '■■■••eo  «•'■ 


1»ie  APPROPRIATIONS 


0«NH«L  FUWO 


TOTAL 
 I 


LOAN  FUNDS. 


AOMMSmnM 
OPCMDON 
nXED  OUHB 

REPAIRS 
RETUCEMENTS 


RECAP1TUUTI0N  BY 

nmcnoiB-TOTM. 


i 


VQBM  41— THE  ACTUAL  SIZE  OF  THE  BUDGET  FOBK  FOB 
170 


IILAOCLPHIA 


TOTAL 
MMHIAL  ANO 
LOAN  FUNDS 


tW  tXPCNPITURES  ACTUAL  AWO  WTIMATCO 


nrawwTco  FOR  wit 


ACTUAL  TO  WFTCMBER  l«T 


m  9m 


TOTAL 


CSTIMATCO  SEPT.  I«T  TO  DEC  3l*r 


10TAL 
'  ACTUAL  AND 
CSTIMATCO 


INCH CASE 
OVCA  1*t« 
UFCROITUlin 


occncASC 

UMDCII 
UFCMOITUKC9 


171 


HIlAOCkPNM 
lATC  FOR  1017 


THIS  SHEET  IS  MO. 


Certified  correct. 


Approved. 


-SSSSRBSSBBS' 


lb  tXr'fNOITuRtS  ACTUAL  AND  ESTIMATCD 


TO  SL*'TL» 


TO    DEC  3liT 


TOTAL 
ACTUAL  AMD 
CSTIMATCD 


WN0CII  *•«• 

n»CNDrrwi>cs 


LICATC  AND  TIUUWMrmCO 
TO  CITY  COMTROLLKII  BY 
SCTTKMMR  I9w  ISM 

MMH  ilM  MI  IMKi  ** 

Date  PncPABrn                                     ■«  i      ny  ^fjgfgf-f 

; 

1      niMMMilM  M  OaiCCT 
•I 

MIS  CXPCNOITURCS 

rsmw% 

« 

eCNCRAL  ruNO  — 

I 

l*W^RI«*^lta4| 

Taru. 

Itit  N4a-««4a 

REPAIRS 

!  -KISMUL  SEMicrs 

I      laMt-rm  TIM  l4m 

n 

•M44 

Wan««   Pari  Tia*  taiMl 

»i4«  • 

M4  frVr  C4ll4tVflp«^ 

1 

1 
t 

1 

u 

1 

II 

kiaMIMIIIMM 

1  IUMI, 

**»*WMImM«PMm 

•I   III  i»a>H|  li  i«iM»cn 

ri 

XI 

n 

24 

n 

M 

« 

n 

1 

1 

1 

==— 

■ 

44 

«S 

«c 

41 
43 

m 

M 

»' 

T 
S 

s 

< 

• 

-Jl 

1»liHI|l4«Tlll^ 
••**>4l4iiC«  444  ^44atl^ttaM 

MWI  ■•4  BiMaaaMMB 

•1 
M 
M 

w 

t1 
w 

M 

M 
II 

O 

I] 
44 
H 

M 

IT 
M 

W 

■MMm'.  I  ■■  mi  ClKtHdM- 

"  |1«4T4«W|  ullii 

Wmrw«  Iwfii  am4  Uv.hj  S«4»Hm 
^4'— 4  — 4IWM»  I  II ■  1 1»»  1   !■  Ill 

7J 

EOUIPMENT 

7] 

M 
It 
It 

n 
n 
n 
M  j 

•  i| 

kI 

VOBM  48-SHB  AOTUAL  8ia  Of  tldlliililft 

IM 


HItAOCLPHIA 

4ATC  TOR  1917  ■UOOKT 


Certified  Correct. 


TOTAL 
SIHCIUU.  ANO 


»i*  cxpcNorruRca  actual  and  nniMTce 


ACTUAL  TO  MPTCMaU  Irr 


RcounrtD  FOR  kit 


TOTAL 


TOTAL 


TOTAL 
-JB— 


INCIIUSC 
OVKM  WS 


OCCMUtC 
KKKMDITUNCS 


BUDGET  FORM  No.  4 


TO  8C  TYPEWRITTEN  IN  TRtP- 
LICATK  ANO  TRANSMITTCO 

TO  cirv  oomnoijiM  m 


Camtmma  corwkct. 


niMNMiu  «M  oajccT 

VMMTWm 


GCMCNAL 
PVMO 


■gpucaans 


CITY  OF  P 
OKPAllTMeNTAL  ESTI» 


«PI'BOPRrATIOWg 


acNCRAL  ruNO 


1*19  N*».H««a. 


KwiKS  »Tiifi  nyi  w— I 


JMTOMU 


PMi>Eiin«eQinsmois 


■  ifc> 

I  i»ilHi 


176 


■Ml 


HILADELPHIA 

4ATE  FOR  t917  BUDGET 

PROPERTY.  OTHER  THAN  REPAIRS 


OIVICION- 


1 


Cramnco  Correct. 


PUNCTION  (OH  AcnviTYi. 

Approved 


t91«  ZXPUmiWt*  aCTUAL  «IID  WTmWTtP 


TOTAL 
GENKRAL  ANO 
LOAN  FUNDS 


ACTUAL  TO  SKPTCMMCII  MT 


B 


CSTIMATKD  M«»T.  1st  TO  DEC  SisT 


TOTAL 


TOTAL 
ACTUAL  AND 
E5T^MATFO 


TOTAL 

n 


OVtW  )ti« 
CXKNOITUHCl 


UNOtN  19ia 
CXKNO<TUIICS 


•I 


M 

M 


u 
u 


at. 

M 


Hf 


errv  or  m 

SAtARY  SCHEDULE  SUPPORTir 

ESTIMATES  FO 


Certified  Correct. 


FUNCTION  ON  MCTtVITY 


»FKCiriC  01CCT  .  W«9»«,  F««».  Elc.) 


TITLE  or  POSITION 


(H  Ms  Ciii»i  lac  Tmm  ai  I  IM M CMmh  im  Ti«m « aa  not  faaniiai 


S5 


GRAND  tona 


II 
II 
I* 
It 
I* 

IT 

It 
It 

3t 

1' 
n 
n 

M 
If 
M 

IT 

n 

M 
M 

II 
St 

n 


M 

It 


178 


vIG  SHEET  FOR  DBMHIIMOITAL                                  ^  """"" 
R  1917  BUDGET 

MCSTKO  FOR  1»IT 

OMMMISON  ■CTtMMH 
CXISTINa  MMKI 

Stt  FOB  1916                                         1    IlSfSl-  •-«  — *—  <-                 »  * 

n     IMMM  IMAant  la  «  (M  fllM  iiaii^ii  la  tar  Cirpvtv^t 

■ 
•a 
■ 
1 

3 
S 
W 
Z 

2 

am 

IMCHUU 
R«TC 

IC 

— OWIT 

a-V 

MMC         1  aMOINIT 

1 
1 
t 

4 
I 
t 

t 
t 
t 

It 

II 
II 
II 
14 
It 
It 
17 
It 
It 
M 
ll 
II 

14 

» 

N 
IT 
It 
It 
It 
11 

I 

It 

n 

- 

IT 

1  X 
24 
44 
41 

TO  M  TYPewKITTKN   IN  OUAOHU- 

PucATm  AND  TiUMaMme  to 


MMIUTIOII-saBilL  la  UN  MK 


OTv  or  m 


lltO^MTUtATlON 


mm 


Cmtmnm 


CNatMCTCM  mi>4  OBJCCT 
ml 

■ 


TOTAi. 


■EUmMAIMN  IV 


i«iB  cxpCNorruiics 


•CMOMl. 

nino 
t 


LOAN 


TOTAL 


■CINCIIAl.  FUND 


RECAmvunoi  iv 

CHARMTEROrEXPEIIM- 

TDRE-TOTM.  


tOMimiTMiai 

oreMTiON 

REPURS 
REnjiCEMENTS 
STOTES  (MET) 


RECAPrniUTMM  IV 


ILAOCLPHIA 

KTE  FOR  1917  BUDGET 

DF  EXPENDITURES 


TAl 


TOTAL 

ainaiiAL  and 

iOAM  FUND* 


Approved. 


-BSSTF 


lai*  EXPCNDITURCS  ACTUAL  AND  KSTIMATCD 


ACTUAL  TO  UPTCMKM  l«T 


TOTAL 


ESTIMATED  SEPT.  UT  TO  DEC.  3l«r 


TOTAL 
ACTUAL  AND 
ESTIMATED 


mUCASC 
OVEM 
EXPCMOiTUNCS 


UN  OEM  t»1« 
SXKNDITUACS 


om.mwMmtuk%  mmb  uum  imnwi  iwabtmemt  of  suFmBi-.iB  igy^  -  x  ss" 

-181 


BUDGET  FORM  No.  7 


MttCI  rni  OF  SEfiVKE  MO  lEI  STtilES 


CITY  or  P¥ 

DEPARTMENTAL  ESTIM 


FOR  EXPENDITURES  RELATING  TO  DIRE 


NOITURC 


TOTAL 


RRECTCOSTtfSDmCE 


MATERIALS 


Nm  Mataihc  MhwW  ^fodtfcH 


SUHtIK 


Ornnrao  Coknkct. 


ENCRAL  I  tOAN 


GCNCRAL  FUMO 


1»ie  APPROPRIATIONS 


LOAN  FUNDS 


PETCIMGES  III 
litilCfS 


t  f  TMMM.<>nMti 


SUPfUES 


182 


iltAOCLFHIA  * 
ATK  FOR  1917  BUDOET 

CT  COST  9f  8ENVICC  M  NET  STORB 


Certified  Correct. 


Approved   


a— 


ACTUAL  AND  C*TIMATCD 


ACTUAI.  TO  ! 


TOTAL 


CSTIMATCO  SEPT.  tST  TO 


TOTAL 


TOTAL 
ACTUAL  AND 
■STIMATtO 


O  FOR  taiT 


IMCRCASC 

oota  WW 


occncAsc 

UNDCN  t»W 
UPCNDITUfVCS 


Ju. 


183 


TO          TVrCWniTTCN  IN  OUADRU- 
PUCATK   AMO   TRANSMfTTKO  TO 

wmmmm  k  mm 

lOI^OFimil                          TOR  eCPtifDITUIICS  R 

•       CMARACTCR  Mtf  OaiCCT 

w  •* 

B  CXPCNDirURC 

 MM  MnnHMnnMa 

MM 

nmes 

TOTAL. 
4 

aCNCIIAt.  FUNO 

LOAM   riiiuntt  ' 

niMo 

'»»».■■»«- »«■ 

■•-                *■  ■  ■! 

TOTAL 



>  1  ■  II  ml— taiwurti 

»  SUPPUES 

1 

• 

t 

 2 

«  r^t 
1      m  rm 

•                    imiii'i  iiiiKiii 

» 
r 

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2 

2 
J 

■  

•ha nil  win  Mrf  OtBiaMa,  MMMt 

^•xbi«r«  ^  r  'iiriiim.KMioii 

0*-ca  Inianat 
P>«aa'«>  aM  irfk  Punwlut  mi 

EijL«-'«*ji  SfaMitic  jittf  RfcrtJhaMal 

f  Ou-vm.  nl 
I y  ^  .    ;)t^  >„.  Si4«iH»(r 

;  REPLACEMENTS 

J_MATFUAlft 



Ji 
M 
» 

4t 

 u 

Km  VMr 

mm  MWK  M  Rrral  ^>**Hto 
teMtr  »*«  »«<>4  f -MaCli 
«W»  raknai  M>4  Silica 

^■f^»«  IsaglM  »«ta«am  PiMmH 

41 

m 
m 

9t 

M 

M 

»l 
M 
M 
M 

«l 

a 

PROPEITTTilCpSmM 

— 

•r 

M 

70 

71 
77 
73 
74 

n 

TC 

n 

71 

Caa.w.iii  TclaaM»< 
•M  MhiiMlM  iMtlMavai 

OmiTliuiaainir''''***  ***^"^ 

Pmh*  »»4  I  t  Pf«W-«4i^  a«4 

'  n'i"''i        ***  umi  niiw^ 

1 

VOSM  49— XHX  AOXQAL  SUB  QV  TMl  WirWnn"**ITlf  TftB F'^lilWTOri 


184 


^ILADELPHIA 

1ATE  FOR  1917  BUDGET 

LmTIIW  TO  PROPCRTY 


'  DCFT.  on 
.  OIVi»tON^ 


CSRTinCO  CORRKCT^ 


Approvco.. 


W  KXPCWOmiRCS  ACTUAL  *WD  C8TIMATED 


OTAt 


TOTAL 
OKNCNAL  ANO 
LOAN  rUNOS 


ACTUAL  TO  SCPTCMBCR  lar 


ESTIMATED  SEPT    Itr  TO   DEC  ai«T 


TOTAL 
ACTUAL  AND 
f  STiMATin 


ED  FOR  19IT 

I       INCNUSt      I  DCCNUftC 

OVC»  UMOCf*  1*i« 

CiPCNDITunCfr  CtPCai 


jjn>  nkopmrr  aoquzhszohs— dbpabthbht  ot  svfflibsis  19^4"  xss' 

185 


I  Hex  • 


FUNDS         CITY  OF  PHILADELPHIA      tms  m   

DFPARTMENTAL  ESnMATi:  FOU  1917  BU06BT 
EXPCNOITUIIKS  PflOII  SPBCML  MID  TWIST  PUftOS 


•naMiUTieaJ 
UMin  1 


(MMTmTT) 


CCRTinED  CORRECT- 


APPROVEO 


mow 


RCQUCSTCO  rOB  1S1T 


MCUMC 
0«CII  1^1* 
UHNOmMU 


AMD  TMWn  imnM  n  I9%r  X  isy,' 


186 


CHAPTER  XIII 


nraonEOsm  m  YuaaamB  of  tMvmm 

mVENTORIES 

Ah  inventory  with  east  valnes  of  aU  phywcal  property  bdonging  to  the  dty  tad  entrusted 
to  the  eare  of  departments,  bnresos  and  oflSees  is  to  be  prepared  by  each  as  often  as  need  be 
to  verify  the  accuracy  of  book  records  of  property  and  to  ascertain  that  aU  property,  with 
which  each  department  is  charged,  is  in  its  possession. 

Inventories  of  stores  are  to  be  taken  as  of  September  30th  and  December  31st  of  each 
year  unless  otherwise  ordered;  and  inventories  of  land,  structures,  non-structural  improvemente 
and  equipment  at  such  times  as  called  for  by  the  city  oontroUer.  No  particular  form  has  been 
designed  upon  which  to  prepare  the  stores  inventory.  Most  purposes  wiU  be  served  by  havmg 
a  list  of  articles  showing  quantities  vnd  values  at  cost  listed  with  thdr  code  numbers  aeoordmg 
to  objects  of  expenditure. 

INVENTOBIBS  OF  PBOPBBTT* 

Inventories  of  properly  are  to  be  taken  upon  speeially  designed  forms  (see  Form  4»,  60, 
51,  52),  and  tiie  instmetkms  indndrf  ia  fldi  ahapler  and  sent  witii  tiie  forms  should  be  very 
dosdj  fiiDowed.  Badi  knid  eqaipmBirt  and  stores  should  be  listed  separately.  "Where  there 
are  a  smnber  of  eactly  similar  articles,  state  as  "flat  top  oak  desks-48"  x  60""  and  then  show 
the  number  in  tiie  quantity  column.  The  mventory  information  for  the  forms  should  be  made  up 
on  worKng  papers  as  of  the  close  of  business  of  the  date  of  taking  the  inventory.  Do  not  use 
the  printed  forms  as  working  papers,  but  make  the  inventory  up  first  on  rough  sheete  or 
analysis  paper.  Nineteen-column  yellow  analysis  paper  will  be  found  eonfenknt  for  wM'lIug 
paper  When  entirely  completed  and  ready  to  be  finmded  to  the  deptftoMot  of'  ettr  «»- 
troUer  and  not  until  it  has  received  flie  flmd  approval  of  ti»  bmeau  chief  and  tiie  department 
head  as  to  form  and  eontent,  copy  witii  tiie  typowriter  upon  the  printed  forms  m  duplicate,  for- 
irtHd  one  copy  to  tiie  depajtBMHt  of  dty  eontroller  at  flie  eariiest  possi 

copy  fcMT  fttturo  reference. 

Do  n^t  report  anything  listod  under  "A,"  "B,"  "C"  or  "D"  of  the  Object  of  Expendi- 
ture Classification  for  the  City  and  County  of  Philadelphia.  If  any  personal  services,  ''A"; 
services  other  than  personal,  "B";  materials,  "C";  or  suppUes,  "D"  have  bewi  used  in  a^ 
quiring  property,  classify  them  on  the  inventory  aee(wding  to  tiie  nature  of  tiw  property  ttaft 

has  been  acquired  therewitiL  .  .  , 

List  similar  prop^  tegetiier,  dasslfied,  however,  as  to  function  or  activity  (see  explana- 
tion of  Form  49,  eolmm  8,  below),  and  as  to  similarity  of  annual  reserve  for  depreciation  and 
annual  reserve  for  repairs.  Follow  the  same  rule  for  all  main  sub-divisions.  Except  in  depart- 
ments and  bureaus  having  very  little  property  to  report,  it  will  usually  be  found  advantageous  to 
begin  a  new  sheet  for  each  of  the  main  classes  of  the  property  code.  The  mam  class  should 
be  stated  on  line  "Kind  of  Property  (land,  structures  and  other  improvements— main  daas)," 
and  all  property  of  this  kind  should  be  listed  below  under  tiie  funetions  for  whieh  it  is  used. 
The  sub  classes  are  tiie  various  it«a  «f  property  mentianed  under  Oe  headiag.  Where  only 
a  f«w  lines  of  a  dieet  are  used  hf  a  vaSa,  class  put  several  main  daases  on  tiie  one  sheet.  Where 

•For  a  comprehensive  statement  of  what  is  included  under  property  (land,  sfcmetiirei,  ote  faf 
prorementa  and  equipment)  .ae  -JT.  -T*  and  -CT  of  the  0»/ert  of  WmpeiMtmre  OtaMl^Mflea 


NO.  • 


TOTAL 

ML  Mi  TRUST  FUNDS  CITY  OF  PHILADELPHIA  vmnn^  

OFPARTMENTAL  CSIIMATS  FOR  1917  BUDGET 
R>R  EXPCNDITUflCS  PIKM  SPVGML  AND  Tmmr  FUNDS 


•MUIUTION 

uaiTt 


aRTinEO  CORRECT- 


apph 


«n..i-Mc» 


REQUESTED  FOR  1917 


INCRUU 
owe*  t^K 
UMMeitlMIM 


cmMC  acTM.  Mio 


MIOTUAL  no  OV 


TOE  tnoux  An»  mm  wm  n  is^^z 


186 


CHAPTER  XIII 


TsnmrcxoB  md  mmiiiBS  of  wtmwm 

INVBNTOEIBS 

An  inventory  with  eopt  values  of  all  physical  property  bdongiiig  to  the  city  Mid  entrnited 
to  the  care  of  departments,  bareans  and  otBees  is  to  be  prepared  by  etdi  as  often  as  need  be 
to  veriiy  the  aeeonuT-  of  book  records  of  property  and  to  ascertain  that  all  property,  with 
which  each  department  is  charged,  is  in  its  possession. 

Inventories  of  stores  are  to  be  taken  as  of  September  30th  and  December  31st  of  each 
year  unless  otherwise  ordered ;  and  inventories  of  land,  structures,  non-structural  improvements 
and  equipment  at  such  times  as  called  for  by  the  city  controller.  No  particular  form  has  been 
designed  upon  which  to  prepare  the  stores  inventory.  Uost  purposes  will  be  served  by  having 
a  list  of  articles  showing  quantities  and  values  at  cost  listed  with  thdr  code  nnmbers  according 
to  objects  of  expenditure. 

INVENTOBIES  OF  PROFBBTT* 

Inventories  of  property  are  to  be  taken  upon  specially  designed  forms  (see  Fotns  50, 
M,  52),  and  the  instructions  indudfld  in  this  ehapter  and  sent  w^  tiw  fonns  dMnild  be  yevy 
dofldy  Mowed.  Btteh  khid  <^  equipment  and  sttmsdimild  be  listed  separately,  meretiiere 
are  a  mmiber  of  exaetly  similar  articles,  state  as  "flat  top  oak  desks— 48"  x  60""  and  then  show 
^bb  number  in  the  quantity  column.  The  invaitory  information  for  the  forms  should  be  made  up 
on  working  papers  as  of  the  close  of  business  of  the  date  of  taking  the  inventory.  Do  vot  use 
the  printed  forms  as  working  papers,  but  make  the  inventory  up  first  on  rough  sheets  or 
analysis  paper.  Nineteen-column  yellow  analysis  paper  will  be  found  convenient  for  working 
paper.  When  entirely  completed  and  ready  to  be  forwarded  to  the  departmoit  of  eity  con- 
troller and  not  until  it  has  received  the  final  approval  of  the  borean  dmi  and  Hie  department 
head  as  to  form  and  eontent,  copy  witii  tiie  typewriter  .iqpon  the  printed  forms  in  duplieate,  for- 
ward Qneoq[7  to  the  department  of  dty  coitnller  at  ^  earliest  possiUe  dale  and  file  remaining 
copy  for  future  reference. 

Do  not  report  anything  listed  under  "A,"  "B,"  ''C"  or  "D"  of  the  Ohirrf  of  Expendi- 
ture Classification  for  the  City  and  County  of  Philadelphia.  If  any  personal  services,  "A"; 
services  other  than  personal,  "B";  materials,  "C";  or  supplies,  "D"  have  been  used  in  ac- 
quiring property,  classify  them  on  the  inventory  according  to  the  nature  of  the  property  that 
has  been  acquired  therewith. 

lost  similar  property  together,  elaarified,  howevor.  aa  to  fnnetion  or  activity  (see  explana- 
tion of  Form  49,  eoliimn  3,  below),  and  as  to  similarity  of  annual  reserve  for  depreciation  and 
ywwwl  reserve  for  repairs.  Follow  the  same  rule  for  all  main  sub-divisions.  Except  in  depart- 
ments and  bureaus  having  very  little  property  to  report,  it  will  usually  be  found  advantageous  to 
begin  a  new  sheet  for  each  of  the  main  classes  of  the  property  code.  The  main  class  should 
be  stated  on  line  "Kind  of  Property  (land,  structures  and  other  improvements — main  class)," 
and  all  property  of  this  kind  should  be  listed  below  under  the  functions  for  which  it  is  used. 
The  sub-classes  are  the  variom  itens  of  property  mentioned  imdur  the  heading.  Whate  only 
a  few  lines  of  a  sheet  are  naedhy  a  main  <te  pot  several  main  classes  on  tiw  one  sl^  IVhcte 

♦For  a  comprehensive  statement  of  what  is  included  under  property  (land,  structures,  other  f»- 
provanents  and  equipment)  see  attsOatm  "E",  •TT  and  "Q*  of  the  a»/ect  a/  MttpenMtnn  Cla»9^mtkm 
fwr  Ike  CWf  m4  Oomitf  9f  FkOMpMrn. 


I 


there  is  a  great  deal  of  property  falling  within  a  main  class,  as  many  sheets  as  are  necessary 
to  list  all  the  items  should  be  used.  The  sub-classes  and  the  sub-divisions  of  the  sob-eUuses 
as  well  as  the  specific  properties  are  to  be  shown  in  column  3. 

BMh  property  ikould  be  listed  separately  and  where  there  have  been  additions  to  original 
iN^dnSi  or  straetiina,  Mch  of  the  aeverml  additions  thonld  be  shown  on  separate  lines. 

The  main  dass  JwaH  plaeed  on  Mis  **mmBL  ^T-'f^rst  Ifiii  QUw"  aad  all  equip- 
ment (sub-classes)  of  this  kind  should  be  Ikted  below  nndor  tbs  ittoper  fnnetimis.  "Where 
only  a  few  lines  are  used  by  a  main  class  put  S3veral  main  classes  on  one  sheet.  By  main  classes 
of  equipment  is  meant  the  classes  to  and  including  the  first  number  following  the  letter  "E"  of 
the  object  of  expenditure  classification,  as  "ElOOO",  "E2000",  "E3000",  etc.  The  sub- 
classes are  the  various  items  of  equipment  mentioned  under  the  main  headings  in  class  "E" 
ef  tte  propertj  eode  tad  aie  represented  by  the  second,  third  and  fourth  numbers  of  the  **E" 

Reserves  for  Depreciation  and  Bkpaim 

Depreciation  of  property  is  the  loss  of  value  eonstanlly  ooenrring  wbieh  eannot  be  ofbet 
by  repairs.  It  is  only  offset  by  the  aeqaisition  of  new  propo^  or  parte  to  leplaoe  tiie  worn- 
out  or  obsolescent  property. 

In  the  general  ledger  the  amount  of  depreciation  accruing  to  a  certain  period  is  charged 
to  expense  aeeoimt  and  credited  to  the  "reserve  for  depreciation."  This  method  distributes 
tbo  depneiation  eqaitably  or»  the  fife  of  Hie  property.  In  order  to  distribute  equitably  in 
•Mfcaees«fttiiigp«vMtiM«o[rt<tf  rep«in  to  property,  the  anount  ol  npalis  wUeli  aemrai  to 
Hm  period  is  eliarged  to  expense  and  credited  to  an  aeeovmt  otOad  "ttmmm  §m  iiipiiii  " 
posditM  lor  wpaiw  (aMntMam)  are  then  dwnsd  to  tti  rwre  Ugnftmbmm  flwy  are 
■ade. 

Were  depreciation  and  reserve  for  repairs  ignored,  expense  account  would  be  heavily  bur- 
dened in  some  period  by  the  heavy  depreciation  of  property  and  the  expenditures  for  repairs 
and  in  Other  periods  they  would  be  only  lightly  charged  with  depreciation  and  expenditures 
«ii  tao  m/M  ht  ymf  muiamig  finetaatioaa  in  these  aeeonati. 

IhNmiim  hm  htm  mmdt  m  tiw  invwtety  ol  pioportiy  ferns  for  siiowiDg  tiie  som- 
marios  of  depreciation  by  elasses  of  picpaiij  wken  the  fata  of  depredatiflB  is  ^  smm 
for  all  property  falling  in  a  main  class  group  and  by  sob-elasses  where  the  rate  of  depreciation 
varies  with  different  sub-classes  in  the  same  main  class.  Depreciation  is  to  be  figured  by  dasses 
of  property  and  not  by  individual  pieces  of  property  and  the  property  is  to  be  grouped  in  the 
various  classes  according  to  its  rates  of  depreciation.  Similarly,  the  rates  of  repairs  will  be 
worked  oat  and  shown  on  the  forms  by  main  and  sub-classes. 

Am  tto  iiitatnmg  of  flM  dipreeiatioa  and  repair  data  is  a  Tery  essential  part  of  the  work 
sf  iMwisipil  aseenntkft  aesMianf  nod  aim  im  imMag  ont  flw  details  are  eztraadly  im- 


Wm  Hhi  ipoeedure  in  connection  with  the  registers  and  aehedules  of  dqprofllatiMi  and 
M  Mining  see  Chapter  VI,  and  for  the  deteilledfler.  Chapter  VII. 


iMfMHvuni  or  loMD,  SnmovmoB  and  Othbi  Impsovbhsnts — Vonu  50 

:  No.  50  should  be  used  in  taking  inventory  at  cost  of  all  lands,  structures  and  other 
ente  Menging  to  Urn  sHf- 
Tko  oeot  «f  appniatys  er  <artMia  iaatrilad  in  nay  tniMiag  or  ottwr  straetore  and  attedad 

ttereto,  after  eonstraetion,  should  not  be  canfosed  in  a^y       nifli  tiM  astt  of  lSb&  hmU&ag 

or  structure,  and  should  be  listed  separately  on  the  line  below  that  containing  the  description 
of  the  building  or  struetores.  These  inolnde  street  ]aiiqpi%  nilroad  tvaota^  aMOMiial  taUeti, 

fences,  fiag  poles,  etc 


t 


Do  NOT  report  on  this  Form:  Movable  equipment,  such  as  office  furniture,  vehicles,  or 
any  fixtures  or  equipment  specified  to  be  placed  on  Inventory  Form  No.  51  (described  on  the 
succeeding  pages). 

The  explanatiim  of  the  use  of  1^  eolnmmi  foUows: 

Column  1.  Line  Number.  This  column  provides  a  number  for  each  line  so  that  eaiBiy  ref- 
erence may  be  had  to  the  form. 

Column  2.  Property  Code  Designation.  To  find  the  code  letter  and  number  designation  of 
any  piece  of  property  reference  should  be  had  to  the  object  of  expenditure  dasnfieation. 
B^erenee  sfaoold  also  be  had  to  the  schedule  <tf  properties  and  eqnipinent  In  the  annnal  report 
of  the  dty  eontroDer.  The  code  mmbras  riioold  be  placed  wOj  on  the  lines  witii  tlie  indi- 
iridnal  pieces  of  pfoperfy  in  the  sob-dass.       ,  ■^OT>fcii.s?!fe>i^gjH>fffcfliMlt  i 

Column  3,  Function  or  AcUvity  amd  Property.  In  this  oofaunn  should  be  shown  the  fiine- 
tion  for  which  the  property  reported  is  nsed  and  the  property  itseli^  daswiiad  in  aeeordaneo 
with  tho  property  code,  dioold  be  listed  immediatdy  bdow.  Tiam  arrangement  is  similar  to 
that  pnisaed  tot  the  budget  estimate  sheets.  For  the  functions  see  Chapter  XIY.  In  listing 
the  property  under  each  function,  it  is  desirable  to  include  a  brief  description,  as  "Ninth  Dist- 
rict Police  Station  (brick,  3-story),"  "Passyunk  avenue  bridge  (cantilever  steel  draw),"  and 
if  the  property  has  not  a  distinct  name  insert  some  such  designation  as  '^Fairmount  Park  (sod- 
ding)"  for  an  improvement  of  this  nature.  Care  should  be  taken  that  each  piece  of  property 
is  listed  individually  and  on  a  separate  line.  If  the  information  called  for  by  any  of  the  ool- 
nmns  eannot  be  placed  on  the  one  line  within  the  oolumn  the  next  one  should  be  need  also.  To 
avoid  oonfnsion  eare  dionld  be  taken  to  begin  the  next  entry  on  a  dear  line  and  omit  a  line  be- 
tween the  dasns. 

Column  4,  LoeoHon  of  Property.   In  this  column  sfaoold  be  entered  the  ward  in  whidi 
the  pn^erty  is  loeated  and  the  street  and  house  number  of  the  property  where  posrible  to  do 
so.  In  the  absenee  of  a  nnmher  ei^  the  8axv^ora'  deser^tion<^thapiop«rtyfo^ 
tifieaticfli* 

Ctimwrn  S.  Sif  if  Lot  In  this  eolumn  dxmld  be  shown  the  aelaal  aiae  ^  Hie  lot  of  land 
that  oompmm  eadi  property.  If  the  property*  is  in  the  customary  reetangular  diape,  the 
breadth  and  length  should  be  sufScient,  as  25'  x  122'  6".  If  the  property  is  irregular  eaeh  di- 
mension should  be  given.  The  records  of  the  registrar  of  city  plans  in  the  Bureau  of  Surveys, 
Rooms  510-516,  City  Hall,  should  be  the  authority  upon  all  matters  pertaining  to  the  accurate 
and  complete  description  of  real  property. 

Columns  6,  7  and  8.  Cost  of  Building  or  other  Structural  Improvement,  Cost  of  Land,  and 
Total  Cost.  Give  in  these  columns  the  cost  of  property  constructed  for  or  by  the  city  ,purchased 
by  the  city,  or  acquired  by  gift.  If  buildings  or  other  structures  or  non-structural  improve- 
ments to  the  land  have  been  built  for  or  by  the  city,  the  actual  cost  thereof,  or  the  value  if 
acquired  by  gift,  should  be  shown  in  column  6.  If  the  land  upon  which  such  buildings  or 
other  structures  haye  been  erected  has  been  purchased  ite  eost  diould  be  shown  in  edumn  7, 
or,  if  the  land  has  been  aequired  by  ^t,  ite  present  vahie  diould  be  shown  in  this  ednmn. 
Where  land  with  improvenwnte  upon  it  has  been  purchased  or  otherwise  acquired  by  the  dty, 
separate  upon  an  estimated  basis  the  ooat  yalne  of  the  land  firom  the  eost  Tahie  of  the  inq^rove- 
aents. 

The  total  cost  of  land  and  structures  or  n<Mi-8tructural  improvemente  (or  value  if  acquired 

hy  gift)  should  be  shown  in  column  8. 

Column  9.  Date  of  Construction.  This  column  provides  for  inserting  the  year  of  construc- 
tion of  a  building  or  other  structure  or  non-structural  improvement  If  aequired  by  pnrehaae 
or  gift,  give  date  of  construction  if  obtainable. 


m 


Column  10.  Number  of  years  from  Construction.  Enter  the  ^!iiiWM>d  liie  of  tht  pivper^ 
in  years  in  this  column  to  the  end  of  the  last  fiscal  year. 

Column  11.  Probable  Life  of  Structure  (or  other  improvement)  in  Years  from  DaU  of 
Construction.  In  this  column  should  be  entered  the  estimated  total  life  of  the  property  in 
years.  In  making  the  entries  in  this  column  it  is  desirable  to  have  the  advice  of  the  city  en- 
gnwan  toad  fureyors,  as  under  eohnmi  5  abore. 

ColiMiii  13,  Accumulated  Estimated  Reserve  for  Depreciation.  In  this  column  should  be 
ikofwii  ia»  aeemimlstod  wtiBfttad  feaerre  for  deinnMiatiiHi  at  end  of  the  last  fiscal  year  in  the 
eoat  TaifaM  of  tin  inqirovaMBlB.  Tiia  inf oraittiai  for  this  eohmn  is  to  be  obtained  by  taking 
the  cost  of  buildings  or  other  structural  or  Boo-itraetiiral  iMprovctneata,  eohunn  6,  and  multi- 
plying by  the  number  of  years  since  constmction,  as  shown  in  column  10,  and  dividix^  the 
result  by  the  estimated  probable  total  life  of  the  structure,  as  shown  in  column  11.  This  giym, 
as  of  end  of  the  last  fiscal  year,  the  accumulated  estimated  reserve  for  depreciation.  For  ex- 
ample, assume  the  cost  of  improvements  (column  6)  to  be  $60,000.  Multiply  by  the  number 
of  years  since  constraction  (column  10),  which  we  will  assume  to  be  five  years,  gives  $300,000. 

If  ^  f  wtriWi  lift  of  tte  atanwiare  in  years  (oolnmn  11),  which  we  will  assume  to 
be  ifir  y«a%  gifw  ft^im  aa  the  aeemmiate  wHiiMHiiil  nmrwe  ior  depredaHfln  aa  of  end  of 
ike  laat  llaeal  year,  and  tide  aaaMimt  ahooH  be  piaeed  in  eolBBm  12.- 

Cctmmn  13.  MemorxmdM.  TUb  eohmni  may  be  need  by  departments  for  any  memoranda 
Utej  may  widi  to  make. 

Column  14,  Lima  NwmAer,   For  eaqr  reference. 

Columns  15  and  16.  Class  of  Property— Code  Designatum—TicM  Cost  VaImB  of  Improw- 
ments  in  each  Class  on  this  sheet  (Column  6).  If  all  the  improvements  in  a  main  class  group 
have  the  same  rate  of  depreciation,  the  main  class  property  code  designation  should  be  entered 
in  column  15  and  the  total  cost  value  of  the  improvements,  as  shown  by  column  6,  should  be 
entered  in  column  16.  Where  the  specific  pieces  of  property  in  any  main  class  are  suflSciently 
wnneroas  to  HQ,  or  nearly  fill,  a  sheet,  the  entire  sheet  dioald  be  devoted  to  the  listing  of  prop- 
erly beinsiging  to  11m«  mam  daak  Where  only  s  few  lines  are  nnrmaaij  to  the  listing  of  all 
tfto  mpntJ  in  eoato^f  of  any  daptttmcnt  or  bnxeaa  bdoB^ing  to  any  one  msin  elaps,  two 
or  nHve  main  classes  of  property  may  be  placed  on  the  same  AeeL 

Column  17.  Estimated  Yearly  Percentage  of  Depreciation.  To  c^btain  this  percentai%  taka 
the  age  of  the  sub-plass,  as  shown  in  column  11  (all  property  in  the  same  sab-^am  should  bi«e 
the  same  estimated  life  or,  if  the  estimated  life  varies  in  the  same  sub-class,  separate  groups 
within  the  sub-class  should  be  made  accordingly)  and  divide  into  100.  The  yei^lt  wiU.  be  the 
yearly  percentage  of  capital  depreciation. 

Cdmmm  18,  Yearijf  Jnereau  tn  (credit  to)  Depreciation.  Multiply  the  cost  value  of  im- 
profWMBto  (eoinvn  16)  by  fbtt  eaUnmted  yearly  pereentage  of  depreciation  (edumn  17)  and 
pliee  tte  leaidt  in  eoihuan  18. 

Columns  19  and  30.  Estimated  Yearly  Percentage  of  BopuSn  mtd  Toaniif  ffmrm  Boqumod 
for  Bepaws.  Estimate  as  dosely  as  possible  the  amount  required  annually  for  rq»airs  for  all 
the  property  in  the  sub-class  and  place  this  amount  in  column  20.  Determine  what  percentage 
of  the  cost  (column  16)  this  estimated  annual  amount  is  and  show  the  percentage  in  column 
19.  If  the  estimate  of  annual  requirements  for  repairs  is  found  by  subsequent  experience  to 
be  accurate,  the  percentage  figure  may  be  used  in  subsequent  years.  If  experience  shows  that 
the  pereentage  figure  requires  adjustment,  sadi  changes  should  be  made  only,  however,  after 
eoBSMBea  wiA  Hm  eity  controller.  A  fond  of  eipttienee  wiU  be  rapidly  accumulated  by 
lim  mriooi  dipartments  and  banaw  OB  this  sobjeet  Th«  itteebange  of  tiieae  eiperioieea  wiU 
make  poarfMe  the  rapid  developmeirt  of  highly  accurate  percentages  for  depteditlOM  and  re- 
serves for  repairs  for  all  of  the  many  kindi  ot  bnildin^^  nthsr  strnwlumi  and  nos^rtfnetandi 
improvements  of  the  city  and  county. 


mwamsmm  amo  imijimm  cm  fnorpwr 


Inventobt  OfF  BQxnpMENT  (Inc?ludwo  Itffw  Stock) — ^Fgsm  51 
FoBM  No.  51  should  be  used  in  taking  inventory  at  cost  of  all  equipment  belonging  to  the 

city. 

Do  NOT  report  <m  Form  No.  51 : 
TjKoAf 

Structures  or  straetaral  improvmenti^ 

Non-structural  improvementa. 

Articles  which  through  use  are  consumed,  such  as  materials  or  supplies,  whether  purchased 

for  immediate  use  or  taken  into  stores  for  future  use. 

Do  NOT  report  articles  of  equipment  that  are  carried  in  the  storehouse  and  consequently 
are  not  in  use.  Any  such  equipment  is  to  be  treated  as  stores  and  not  as  equipment  until  it 
is  issued  for  use.  . 

The  explanation  of  the  use  of  the  columns  follows: 

Column  1.  Line  Number.  This  column  provides  a  number  for  each  line  for  the  purpose  of 
easy  reference.  :  - 

Column  2.  Property  Code  Designation  of  Article.  This  refers  to  the  code  letter  and  num- 
bers as  shown  under  "E— Equipment"  of  the  objeet  of  expenditure  dasrifieation.  BeCer> 
ence  should  also  be  bad  to  the  aeiiednle  ef  properties  and  e^praent  in  the  annual  npo^  ^ 
the  oily  eontroUer.  The  code  nnnAers  dionld  be  piaeed  <mly  on  th^  lines  witii  the  indindnal 
piaoea  ef  pfiq^erty  in  tke  sob-eliBBi 

Colmmn  3,  Fumctiom  or  AeliMly---JVm»meii<  (Sub-cbut),  In  listing  eqoipment  mpen  ^ 
InientolT  ■lww<»  it  Sa  to  1^  gioaped  by  fonetions  aceording  it  its  use,  so  ^t  the  cost  value  of 
the  eily's  Vestment  in  equipment  for  the  performance  of  each  function  may  be  known.  Enter 
upon  line  1  of  each  sheet  the  function  for  which  the  equipment  to  be  listed  thereunder  has 
been  acquired.  For  the  functions  of  a  department  or  bureau  see  Chapter  XIV.  Complete 
the  list  of  equipment  applicable  to  function  No.  1  before  starting  to  list  equipment  applicable 
to  function  No.  2.  In  listing  equipment  under  each  function  it  is  desirable  to  indnde  a  brief 
description  in  each  case  as  "bay  horse",  "ronabout  carriage",  "In^an  motor  cycle",  "flat  top 
sted  desks",  ete.  Oare  should  be  itkm  that  eaeh  pieee  of  equipment  is  Urted  individnslly,  ex- 
eq»t  where  tli«e  are  two  or  more  exactly  dmihr  articles.  In  such  cases  the  number  of  exactly 
artielea  Aeold  be  shown  in  ednnB  4,  the  price  paid  for  ieaeh  artide  in  eokunn  5,  and 
the  total  price  paid  in  colunm  6. 

If  the  information  called  for  by  any  of  the  columns  cannot  be  placed  on  one  line  within 
the  column,  the  next  should  be  used  also.  To  avoid  confusion  care  should  be  taken  to  begin  the 
next  entry  on  a  clear  line,  and  omit  a  line  between  the  classes. 

CffhHWtt  4f  5  and  6,  For  explanation  see  under  column  3. 

Column  7.  Present  Condition  of  Article;  New  (N);  Good  (G);  Poor  (P).  In  this  column 
show  by  indicating  the  letter  the  present  condition  of  the  piece  of  equipment  in  aeeordance  with 
the  best  technical  opinion  of  the  department  or  bureau  as  to  whether  it  is  practically  new  and 
in  excellent  condition  (N) ;  in  good  condition  (G) ;  or  in  poor  condition  (P). 

Column  8.  Date  of  Purekato  or  Acquisition.  In  this  column  should  be  shown  the  year  of 
poiehaae  or  aeqnisition. 

Column  9.  Elapsed  Life  of  Article  in  Years.  In  this  column  state  the  number  of  years 
that  hsfe  elapied  tiam  pozehase  <»  acquisition  of  the  equipment  to  end  of  last  fiscal  year. 

Coiumn  10.  Probaible  Total  Life  of  the  Article  in  Years.  In  this  column  should  be  shown 
on  the  best  technical  adviee  awlable  in  the  department  or  boreaa  the  probable  naefol  life  of 
^  aqpi^owt  ia  |im 


Column  11.  Accumulated  Estimated  Reserve  for  Depreciation.   In  this  column  should  be 
ahown  the  accumulated  estimated  reserve  for  depreciation  in  the  cost  value  of  the  equipment. 

^T-^  ^  «*>nm  are  to  be  obtained  by  taking  the  total  value  of  article  or  articles  at 
^HUlT'  ^T*  ^  ••Ibm  «,  and  multiplying  by  the  elapsed  life  of  the  article  in  years  as 
*m  m  ootmnii  t,  aad  ^vidmg  tin  ranH  hf  th«  ertbnatod  probable  total  life  of  the  article 
aa  ahown  in  column  10.  For  exan^  aanaa  the  total  Tafaie  (eoliimn  6)  to  be  $6,000:  the 
elapsed  life  (column  9)  to  be  five  years;  the  probable  total  life  (eohmn  10)  to  be  12  yean- 
we  then  have  $6,000  X  5  -  12=$2,500.  This  result  is  the  accumulated  reserve  required  fo^ 
depreciation  as  of  the  end  of  the  last  fiscal  year,  and  ahould  be  plaeed  in  eolomn  11. 

Column  12.  Memoranda.  This  oolai  «iar  W  i»d  by  departmenla  and  bnreana  for  any 
memoranaa  they  may  wish  to  make. 

Cwkmm  U,  Im§  Nwmber,  For  easy  reference. 

CdmmtU  Md  15.  GIms  of  EquipmmO-^ode  Designations-Total  Cost  value  of  equip- 
W  «>  MA  eiilt      fMr  AMI  Kafl  Am  equipment  in  a  main  class  group 

ha.  tiie  same  rate  of  depreewtmn,  tlm  mafai  dam  pi^perty  eode  deiiKnatimi  ahoidd  be  entered 
m  column  14  and  the  total  oost  value  of  equipment  in  the  oUm,  as  dimm  by  w^qbb  C.  ihoiild 

he  entered  in  column  15.  Where  the  specific  pieces  of  equipment  in  any  main  daaa  axe  ai^ 
ciently  numerous  to  fill,  or  nearly  fill,  a  sheet,  the  entire  sheet  should  be  devoted  to  the  listimr 
of  eqm^ent  belonging  to  that  main  class.  Where  only  a  few  Unes  are  necessary  to  the  listi^ 
aD  tta  equipment  m  the  custody  of  any  department  or  bureau  belonging  to  amy  (me  mnm 
daa%  two  or  more  main  etaama  of  equipment  may  be  placed  on  the  same  sheet. 

Column  16.  Estimated  Yearly  Percentage  of  Depreciation.  To  obtain  this  percentage  take 
^®  ®^  ^®  sub^jlass,  as  shown  in  column  10  (all  equipment  in  the  same  sub- 
ZaUJmU^  **'12L'"^  «rtiaM*ed  life,  or,  if  the  estimated  life  varies  in  the  same  sub-class, 
MtltiMsi^^  ««o'^ly)  and  divide  into  100.  The 

?f^^^'^rlT^^  /«cr6<we  in  (credit  to)  Depreciation.  Multiply  the  cost  value  of  eqm^. 
^^  ^'l^Z^li  «rtimated  yearly  percentage  of  depreciation  (column  16)  and  pl^ee 

Colmmm  18  and  19.  Estimated  Yearly  Percentage  of  Repairs  and  Yearly  Reserve  Required 
t«r  Mepmn,  Satuwte  aa  closely  as  possible  the  amount  required  annually  for  repairs  for  all 

1  ^  *!^fT       ****  ^  ^  I^etermine  what  percentage 

of  the  cost  (cdum.  IS)  tt»  ^atimrtad—mai  rnmrnnt  ia  and  dmw  the  percentage  in  column 
18.   If  the  estimate  of  annual  n9»B«ia  for  rapirii.  ia  Immd  by  mOmqmmA  aiperieiiee  to 

be  accurate,  the  percentage  figure  may  be  used  in  subaeqnait  yean.   If  anerience  diowa 
that  any  percentage  figure  requires  adjoatment  aueh  changea  dioold  be  made. 

T£ANSF£fiS  OF  PBOPSBTY 

In  Older  that  a  stiiet  aeeoiatallilily  «f  ptopmety  WMy  be  maintained,  two  forms  are  pre- 
scnbed  upon  which  is  to  be  recorded  the  tranafw  of  aU  property  belonging  to  the  eity  from 
the  custodianship  of  the  outgoing  official  to  the  incomfoff  oflleial;  one  fnm  m  for  recording  the 
transfer  of  equipment  (including  Uve  atodk) ;  and  a  wfooft^  form  ia  for  tiw  tranaf er  of  atm 

Rhoqkd  of  Transfer  op  Equipment  (Including  Live  Stock)— Fobm  52 

Form  No^52  is  to  be  used  in  maUng  np  the  record  of  trai^fera  of  eqoipment  W  the  eoa- 
tody  of  one  official  to  another. 

The  record  should  be  made  up  as  of  the  close  of  businem  of  the  day  previooa  to  the  traaifer 


typewritten  in  triplicate,  one  copy  forwarded  to  the  department  of  city  controller,  one  copy  given 
to  the  retiring  official  and  one  copy  given  to  the  incoming  official. 

For  a  comprehensive  statement  of  what  is  included  in  equipment  see  division  "E"  of  the 
object  of  expenditure  classification.  Class  "E^FiU.be  used  exdusively.in  making  up  the  r^eoi^ 
for  Form  No.  5S. 

Fallow  the  above  referred  to  dassification  as  doady  aa  poadble  in  liating  e<{nipment 
Do  NOT  report  on  Form  No.  52: 

Land,  . 
Structures  or  structural  improvementa,  ,  .     .  ' 

Non-structural  improvements. 

Articles  which  through  use  are  consumed,  such  as  materials  or  supplies,  whether  purchased 
for  immediate  use  or  taken  into  stores  for  futo^  nae.  ...  ; .  » 

Do  NOT  report  articles  of  equipmoi*  that  are  carried  in  ^utmelieiiBe  and  eonaeqiienlly  are 
not  in  ime.'  Any  aoeh  equipment  ia  to  be  treaied  aa'  atorea  and  net  at  e^aipment  imtH  it  is 
iamsA  for  use.  Stores  will  be  reported  on  Form  No.  52.  •  '  = 

The  ea^lanatimi  ef  tiw  nae  of  the  ednmna  fdUma: 

Column  1,  Lme  Number,  Thia  column  providea  a  nomber  for  each  line  for  the  poipoaa 
of  eaqr  referenee. 

.  Column  2.  Property  Code  Designation  of  Article.  This  refers  to  the  code  letter  and  nnm- 
bers  aa  diown  under  "E — ^Equipment*'  of  the  object  of  expenditnre  dasdficatiom,  refoned  to 
above,  and  tiie  schedule  nomber,  duming  properties  aeqoired  in  the  annual  report  .of  the  dty 
eontrdler.  The  code  nombera  shonld  be  placed  only  on  the  linea  witii  the  individual  pieeea  of 
property  m  the  aob-daaa. 

Coliumu  3,  FunetumorAeUmi^Equipmtnt  (Bmb-ckm).  Im  liating  aqpdpaunt  i^iii  tiw 
ree<»d  dieeta  it  ia  to  be  gronped  hy  fonetiona  aeeording  to  ita  nae^  a&  timt  the  coat  valne  of  the 

dty's  investment  in  equipment  for  the  performance  of  each  function  may  be  known.  Enter 
upon  line  1  of  each  sheet  the  function  for  which  the  equipment  to  be  listed  thereunder  has  been 
aeqijured.  For  the  functions  of  a  department  or  bureau  see  Chapter  XIV.  Complete  the  list 
of  equipment  applicable  to  function  No.  1  before  starting  to  list  equipment  applicable  to  func- 
tion No.  2.  In  listing  equipment  under  each  function  it  is  desirable  to  include  a  brief  descri|i^ 
tion  in  each  case  as  ''bay  horae*\  "runabout  carriage",  "Indian  motor  cyde",  "flat  top  stod 
dedn",  ete.  Care  dioaid  be  taken  that  eadi  ineee  of  equipment  ia  liated  individnally,  except 
where  there  are  two  or  more  ezaetly  similar  artides.  In  such  eases  the  nnlite  of  enaetly  sim- 
ilar articles  should  be  shown  in  eolomn  4^  the  price  paid  for  eadi  artide  in  eolamn  and  the 
total  price  paid  in  column  6. 

If  the  information  called  for  by  any  of  the  columns  cannot  be  placed  on  one  line  within 
the  column,  the  next  should  be  used  also.  To  avoid  confusion  care  should  be  taken  to  begin  the 
next  entry  on  a  clear  line,  and  omit  a  line  between  the  classes. 

Coiwmn  4,  5  and  tf.  For  e^knation  aee  under  edomn  3. 

Column  7.  Pruenl  Condiiion  of  ArHde;  New  (N);  Good  (G);  Poor  (P).  In  tida  eolamn 

show  by  indicating  the  letter  the  present  condition  of  the  piece  of  equipment  in  acordanee  witii 
the  best  technical  opinion  of  the  department  or  bureau  as  to  whether  it  is  practically  naw  and 

in  excellent  condition  (N) ;  in  good  condition  (G)  ;  or  in  poor  condition  (P). 

At  the  bottom  of  this  form,  space  is  provided  for  the  certificates  of  the  employees  prepar- 
ing and  verifying  the  record  of  transfer  of  equipment  and  of  the  retiring  and  incoming  officials. 


Bbooo  ov  TsAimnB  or  &roMa  Fom  58 

tani  Noi  88  ii  to  1m  vnd  in  makkig  up  the  record  of  tramfer  of  itGres  from  the  eoftody 
of  one  official  to  another. 

The  record  should  be  made  iq>  as  of  the  dose  of  busineaa  of  the  day  prenooa  to  the  trans- 
fer, typewritten  in  triplicate,  one  copy  forwarded  to  the  department  of  city  ooatroUer,  one  wpf 
given  to  the  retiring  official  and  one  copy  given  to  the  incoming  official. 

Include  all  articles  carried  in  storehouses,  supplies,  materials,  etc.,  and  any  equipment  takeii 
into  stores  for  future  delivery. 

D»  NOT  leport  on  Fom  No.  53: 

ainwlni  mA  mm  ifaiMitiml  improrgmgita. 

BqnipMBl  (aol  M  altn  h«Hwi). 

MOT  Mpert  anything  under  "A"  or  "B"  of  the  ofaijeet  of  eacpenditnre  t^nwifiiMtiim 
If  any  personal  services,  "A";  services  other  than  personal,  **B",  have  been  expended  in  tiM 
aequisition  of  stores  classify  them  according  to  the  nature  of  the  equipment  thus  iioqninid 

The  explanation  of  the  use  of  the  columns  follows: 

Column  1.  Line  Number,  This  eolnma  piOfidM  «  BBmber  for  eaeh  line  Iwr  At  pupoia  ' 

of  easy  reference. 

Column  2.  Stores  Code  Designation  of  Article.  This  refers  to  the  code  letter  and  numbers 
as  shown  under  "C"  materials,  "D"  supplies^  and  eqppnent  (in  stores)  of  tht  oll^att 
of  expenditure  claasifieation. 

Ctflwiiii  S.  JTmm  s/  AfikU. 

CWwMi  4,  ^fmmst&if,  Nmmher  of  ArHOes,  Weis^  or  JfMfiifs. 

Ceikmrn  5.  Unit  Coet. 

Column  6.  Total  Value  (At  Cost). 

Column  7.  Memoranda.  Thit  ceiumm  mnif  be  need  for  ckeckimg  mtd  other  wtomonmim. 
At  the  bottom  of  this  form  space  is  provided  for  the  certificates  of  the  employees  prepar- 
ing and  verifying  the  record  of  transfer  of  storai  and  of  the  retiriiig  and  ineomiag  oOdds. 


FO&M  53^THS  ACTUAL  SIZE  OS  THE  VOBM  TOB  TBAN8FSB  OS* 


O 
O 


o 
o 


.  OTY  OF 

RECORD  OF  TRANSFER 

i  TO  MOOMMS  OmCML.  AS  or  TMB 


THIS  IS  SHUT  No.  OT 


BUMAU  . 


ta 
I* 

20 


at 
aa 

Z3 
14 

a» 


2« 

27 
3* 
2* 

30 


W«  CWTtrY  THAT  WK  HAVI  VCRiriCD  TMt«  RCCOMO  AND  riNO  IT  TO  BC  A  TBUB  AND  CO««f  CT  5TATE- 
MCMT  or  TMC  tTOItCS   IN   TMt    CUSTODT    Or   IHt   OI^AIITI»«NT    AND    BUttCAU    NAMED    MC»COM  AT 


n  IT'S  14" 


197 


CHAPITER  XIV 


ORGANIZATION  UNITS,  FUNCTIONS  AND  ACTIVITIES 

The  purpose  of  city  and  county  government  is  to  perform  the  fanctions  delegated  by  the 
constitution  and  laws  of  the  state  to  county  and  municipal  oflRcers  in  an  effective,  efficient  and 
economical  manner.  One  of  the  best  aids  to  efficient  administration  is  a  comparative  statement 
of  expenaes  inearred  so  classified  that  the  cost  of  administration  and  operation  may  be  deter- 
■iMiiiBtnMOf  okjeeliof  CspcuMfor  «idlftliietioii  or  activity  of  a  department  or  bureau. 
Sm^  mfonnstioii  is  aim  td  freat  valne  to  file  wppnfpria&tg  bodies  in  passing  upon  questions  of 
ftMmcial  policy. 

In  addition  to  classifying  expenses  inearred  by  function  or  aetivilj,  it  ia  desiraMe  to  daa- 
sify  property  and  equipment  in  a  similar  manner  in  order  that  statements  of  property  owned, 
acquired  and  disposed  of  may  show  the  purpose  for  which  the  property  was  acquired.  It  thus 
becomes  possible  for  the  legislative  body  and  for  administrative  officials  to  know  the  capital 
iBvartBMiEt  of  the  city  and  county  for  performing  each  of  its  functions.  They  are  then  in  a 
poiitifla  to  ooiMBdcr  aoal  iatdligently  tiMMe  portions  of  budgetary  requests  that  have  to  do  with 
MUBteal  pnpmty  tmd  oqinp— at  for  fhe  ptifaffMiiiw  of  a  partieiilar  fonction 
as  well  as  estimates  for  repaifs  and  replaeements  of  dlj  ptopacty.  The  oiganisatlon  vnifei  and 
fimeliiMM  of  tke  eiiy  and  mmfy  of  Flulade^plBa  fotow: 

ORGANIZATION  UNITS,  FUNCTIONS  AND  ACTIVITIES  OF  THE  CITY  AND  COUNTY 

OF  PHILADELPHIA  i 

01.  Clerks  of  CounctivS 

1.  Legislative  enactments. 

02.  Depabtment  op  Mayor 

021.  Executive  office  of  Mayor. 

1.  Executive. 

2.  Gkneral  welfare  cooperation. 

082.  FreeUbmy. 

1.  Provid&ig  leadyoiif  Burtler  f or  tiie  piddie. 

083.  Commercial  musemna. 

1.  Piovidinff  eomaMteial  ezkilrits  for  tte  poUie. 

08.  Department  of  Gurr  OnWTHi— 

1.  Execntive. 

2.  Accounting  and  reporting.  * 

3.  Auditing  receipts. 

4.  Auditing  expenditures. 

5.  Administering  municipal  pension  fund. 

04.   Department  op  City  Treasurer 

1.  Receipt,  custody  and  disbursement  of  public  fui^ 

8.  Debtaerviea. 

8.  FarBMvt  of  aMBdawMi. 

4.  Parkwaya. 

5.  PenrioBa. 

OB.  Boaai  or  Bmnmom  or  Tazv 

1.  AsMMHt  of  real  and  pemmtA  pivpefty. 


amuaaumoK  man,  wommam  am-: 


06.  Dvisnam  or  BaoHfm  or  TiUOB 

1.  Executive. 

2.  Collection  of  real  estate  taxes  for  current  year. 

3.  Collection  of  personal  taxes  and  miscellaneous  items. 

4.  Collection  of  delinquent  taxes. 

5.  CoUeeliMii^ water xenta. 

6.  TMMtwg  eerttfieates  of  tax  and  water  searches. 

7.  Bxaaeli  oAoe  ooOaelieB  of  eil7  taxea  and  water  rents. 

07.  Department  op  Law 

1.  Legal  advice  and  representation. 

08.  Department  op  Supplies 

1.  Purchase  of  supplies,  materials  and  eqmpment  for  city  departments. 

09.  Civil  Service  Commission 

1.  Executive. 

2.  Classifieatimi  and  examination  of  applieants  f<N*  mnnieipBl  empkyuMnt 

3.  Certifieation  and  recording  of  eligibles  for  nnmieipal  empiofMit 

10.  DsPAKnoNT  or  Cnrr  CoMMnnoNEBs 

1.  Bzeentire. 

2.  Assessment  and  registration  of  voters, 

3.  Holding  primary  elections. 

4.  Holding  general  and  special  elections. 

5.  Administrative  work  of  Municipal  Court. 

6.  Administrative  work  of  Magistrates*  Conrt. 

7.  AdministratiTe  work  of  State  and  eonnty  courts. 

8.  AaMssment  of  land  damages. 

9.  Inspeetion  of  weights  and  meaanrea. 

10.  Detention  of  juvenile  offenders. 

11.  Care  of  dependent,  defective  and  delin(iuont  persons  in  various  institutions. 

12.  Support  of  military  and  other  organizations. 

11.  Glebe  op  the  Courts 

1.  Administrative  work  of  Court  of  Oyer  and  Terminer  and  Quarter  Sessions. 

2.  Administrative  work  of  Municipal  Court. 

12.  Prothonotary 

1.  Administrative  work  of  Courts  of  Common  Pleas. 

2.  Adminiatnitive  work  (d  Mnnidpal  Coort 

13.  DvABmxm  or  OoBomB 

1.  Investigation  of  tiie  eanae  of  soddfin,  aeeidentd  and  aospieiiNia  deaths. 

2.  OperatioB  and  maintewanee  of  Moigne. 

14.  DvAsnoBiT  or  Begorder  op  Deeds 

1.  Recording  of  deeds  and  mortgages. 

2.  Copying  old  records. 

15.  Department  or  Eegister  op  Wills 

1.  Recording  and  custody  of  wills. 

2.  Administrative  work  of  Orphans'  Court. 

16.  Department  op  District  Attorney 

1.  Prosecution  of  criminal  offenders. 

17.  Department  op  Sheripp 

1.  Administratife  woik  of  Courts  of  Common  Pleaa. 

8.  AdaMMifo  widr  of  Ibnieipal  Conrt  . 


Hi  Department  op  Public  Safety  (Dibegtob's  Offick) 
1.  Bzeeatiye. 

%  Begolation  sod  Uoeoaiiig  of  employment  agencies. 
XL  BoMiftiJ  OF  Police 

S.  Gn«  of  1»ildill9l^  groondi  and  equipmoil 

S.  SB&puurding  life  and  |«o|»erljy. 

4.  Paraoit  of  criamiali  and  loealli«  mSmttg  pemma  and  ptopert^. 

5.  FinpreventioD. 

Ul  Bomav  or  Fns 

1.  Executive. 

2.  Fire  protection. 

3.  Care  of  rtroetnrea  and  eqoipment  oaed  for  fire  pioteetion. 
23b  BoBEAu  OF  Steam  Engine  and  Boileb  iMmii'mni 

1.  Inspection  of  engines  and  boilenk 

2.  Abatement  of  bdm^  nniaanee. 

M,  BunEAu  OF  BuiuHHQ  ttmncnoax 

1.  Executive. 

2.  Examination  and  approval  of  plans  for  buildings  within  city. 

3.  Inspection  of  buildings. 

25.  Bubeau  of  Elevatqb  iRBPioiiinr 

1.  Executive. 

2.  Inspection  and  control  of  elevator  service.  , 

27.  Bureau  of  Correcthim  - 

1.  Executive, 

2.  Accounting  and  reporting. 

3.  Detention  of  petty  offenders. 

18^  Electrical  Bureau 

1.  Executive. 

2.  Elevator  service,  City  HalL 

3.  alarai  and  telephone  aenriee. 

4.  Heat,        and  pawer  aenriee. 

5.  Haefaieat  ahnwmation  of  pnblie  boUdmgi  and  afaaeta. 

6.  Installation  and  care  of  telephonic,  telegraphic  and  eleetrie  aignal  inatmmentB. 

7.  Construction  and  care  of  municipal  overhead  dectric  lines. 

8.  Construction  and  care  of  numieipal  ondttsraiBkl  eleetrie  l^wnk 

Sa  HlPABTMENT  OF  PuHlO  HXALTH  AKD  CHAMm  jDamBKM'm  OBnm) 

1.  Bxecutiva. 

SI.  Bubeau  of  Heai/tb 

1.  Executive. 

2.  Medical  inspection. 

3.  Child  welfare  work — child  hygiene. 

4.  Bacteriological  and  chemical  analysi.s. 

5.  CoUeetion,  tabulation  and  reporting  vital  statistics, 
t.  HMMinf  and  aaaitstiai. 

7.  Food  inapeetio^ 

8.  Taaiatkm.  tmtm  aad  to— iiMwt    m,fm„^ni^  diwawa  WBia: 

(OwUiaii). 


oaoANiSA'noir  mam,  mjwmom  Atn  MemmmL 


m 


32.  BiTBEAU  OF  Chabftiib 

1.  Executive. 

2.  Care  of  buildings  and  grounds. 

3.  Transportation  service. 

4.  Production  of  foodstuffs. 

5.  Manufacturing. 

6.  Wdfare  wcnic. 

7.  Care  of  indigntt. 

8.  Care  of  sick. 

9.  C&re  of  insane. 

40.  DiPABTMXNT  or  PuBUO  Worn  (DmoTon's  Office) 

1.  Executive. 

2.  Compreh^aaive  plans  for  dty'B  deTelopm?nt. 

41.  BUBBAU  OF  SimvBTs 

1.  Exeeutim 

2.  Recording  and  plotting. 

3.  Engineering  and  surveying. 

4.  City  planning. 

5.  Construction  of  scnvcrs  and  inlets. 

6.  Construction  of  bridges. 

7.  Testing  materials. 

8.  Sewage  disposal. 

9.  Abolition  of  grade  eraHanei. 

42.  Bureau  op  Highways 

1.  Executive. 

2.  Accounting  and  reporting. 

3.  Bnuing  permits  and  lio^raes. 

4.  Inspection  of  construction,  maintenanra  and  care  of  streets. 

5.  Suparvicdon  of  construction,  maintenance  and  care  of  streets. 

6.  Construction  and  maintenance  of  streets. 

7.  Care  of  streets  and  removal  of  all  classes  of  waste. 

8.  Supervision  of  care  and  maintenance  of  bridges  and  sewers. 

9.  Opening  and  closing  bridges. 

10.  Maintenance  of  bridges. 

11.  Maintoianoe  of  sewers. 

12.  Ccmstructiton  and  maintenance  of  meadow  banks  and  water  courses. 

13.  Recording,  etc.,  of  undei^gronnd  Btrnetures. 

14.  Eliminaticni  of  mosquitoes. 

43.  BuBBAu  OF  Wacb 

1.  Ezeenthre. 

2.  Accounting  and  reporting. 

3.  Engineering  and  construction. 

4.  Repairs. 

5.  Pumping,  ;  ^  . 

6.  Filtration.  .  ' 

7.  Distribution. 

8.  Ifefer  instfeDi^inL 

- '9.  OdBfletion  of  revenue. 

(TTiiaiiiaiit) 


44.  BuBEAU  OP  Lighting 

1.  Furnkhing  street  lights  and  inspection  of  lighting. 

4§.  BuBKAU  or  Gas 

1.  IiHpeetiQii  of  fM  and  fM  BMtem 

ML  Bdhuu  or  Cm  FtaRRT 

1.  Executive  and  aeeomiting. 

2.  Planning  and  constnwtklB. 

3.  Care  of  city  buildings. 

4.  Care  of  Independence  Hall. 

5.  Supervision  of  miscellaneous  real  estate. 

50-51;  Department  op  County  Prisons 

50.  Detention  and  isolation  of  criminals — Reed  street  prison. 

51.  Detention  and  isolation  of  criminals — Convict  prison,  Holmesiia^. 

64.  Art  Jurt 

1.  PsMiag  QpoD  wote  <if  art,  atmetnres,  etc 

m.  GOHMBBIONBBS  (MP  FABmOOWt  PlBK 

1.  Care  of  parlai  and  squares. 

2.  Care  of  tM  M  «i«gr  aineli. 

7X  llaiHi  ni  irwaiiam 

1.  Exec«liva> 

2.  Operation  of  playgromida. 

3.  Operation  of  bath  houses. 

4.  Operation  of  evening  recreation  centos. 

80.  Department  o7  WBAStn,  Bocaa  AMD  ¥Mum 

1.  Executive. 

2.  Care  and  construction  of  wharves,  piers  and  bulkheada. 

3.  Inspection  and  patrol  of  the  Delaware  river  front 

4.  Dredging  and  keeping  harbor  channel  open. 

85.  Department  op  City  Tbanbut 

1.  Executive. 

2.  Accounting  and  reporting. 

3.  Bxtemion  of  transit  facilities. 

90.  Commissioners  op  Sinking  Fund 

1.  Administering  funds  for  redemption  of  ci^  loans  aad  gaacding  bonKUMlden' 

Interests. 

5.  Adfldairtflniig  iBre  insorance  fund. 

The  above  list  represents  the  main  functions  of  the  several  departments  and  oflfiees  of  the 
dlir  aad  tamty  of  Pliiladelphia  as  designated  by  acts  of  assembly  and  provided  for  by  councils, 
l«t  whkk  win  espaad  as  mew  aelintiea  an  imposed  with  the  natural  growth  of  the  city. 

Tfcaae  naiii  fnnetiona  form  ^  bams  for  azpenie  daMiileatioii  and  may  be  analyzed  for 
eost  keeping  in  mieli  detail  aa  augr  be  reqniiad  tat  adminiatrstiTe  pnrpoaaL 

Following  is  presented  an  outline  of  the  activities,  together  wifll  wjmbfA  letters  for  the 
same  for  the  bureau  of  correction  of  the  department  of  public  safety,  as  an  ilhlrtratini  of  the 
classification  of  expenses  to  be  nsed  by  the  Tariona  di^ytm«i*«  ^tuy  Hiitniw  in  iHMHiiuliwi  iilUi 
the  expense  ledger; 


OaOAMnAllOM  UNITS,  FONOnOMS  AMD  AUIWIIIBL  M 

DBTAIL  BXPIiANATION  OF  FUNCTIONAL  CLASSIFICATION 
DEPABniKMT  or  PtJBUo  Safety—Bdiulu  op  CoancnoN 

Detention  of  Petty  Offenders  (General  Function) 

Symbol. 

0  General  Service. 

GO  Executive  (C — Administrative  control). 

Includes  expenses  of  superintendent's  and  warden's  offices  and  apart- 
ments. 

.  OA  Aocoonts  and  records. 

Indudes  esxpemcB  of  bookeeping  and  statistical  work. 

QB  Care  ef  boildiagii  and  gronnda. 

Inehides  eipeaaea  ti  earpenter,  punter,  atonamaaan,  lumber  and  tift- 

GH  Heat  and  power  plant 

Includes  expenses  of  oigineer  and  fireman. 
OS  Store  department. 

Includes  expenses  of  storekeeper. 
GT  General  stables  (T — Transportation). 

Includes  expenses  of  house  stables. 
P  Care  and  Support  op  Prisoners 

PG  Guarding  and  hooang  prisoners. 

Includes  expenses  of  eaptain,  lientenant,  gnardsy  raatrom,  nHwal  iartnie- 
tor,  organist  and  bed  and  bedding. 
PM  Medieal  eare  of  piiaoners. 

liif^^yVw  cnrpffliani  of  ]Au»aao,  nnraes  and  apothecary. 
PF  Feeding  prisonm. 

Includes  ezpemHS  of  kitchen  and  bakeiy. 

PK  Ckthing  prisoners. 

Includes  expenses  of  finished  articles  (clothing  and  shoes  and  repairs). 

PT  Transportation  of  prisoners. 

Includes  expenses  of  travel  of  officers  and  guards  and  moving  priaoBNra. 

PJ  Janitorial  service. 

Includes  expenses  of  labor  and  supplies  used  in  cleami^f. 

M  Manufacturing  and  Other  Production 

MW  Manufacturing  gas  and  by-products. 

Includes  cost  and  expenses  of  manufacturing  of  gas  and  by-products. 

MK  Manufacturing  clothing  and  shoes. 

Includes  cost  and  expenses  of  manufacturing  clothing  and  shoes. 

MT  Manufacturing  tinware. 

Indodes  eoat  and  ezpoiBes  of  labor  and  material  in  wiannfactnring  tin* 
man, 

MS  Quarrying  stone  and  gravel. 

Indndes  eoat  and  eipenses  of  operating  quarry  and  gravd  pit 

ML  LsBBdniiit. 

Indndes  eoat  and  espeuea  af  apeiating  lamuby. 

MB  Blacksmithing. 

Xaahidea  eoat  aad  ejqpenaea  of  bUdsnaithfng. 


CHAFFER  XV 


^Ibr  Ihli  ik^ter  are  given  the  percentages  of  annual  depreciation  by  kinds  of  property 
fnNipai  fm  Meovduee  wiCh  the  object  of  expenditure  classification.  These  percentages  of  the 
eoat  vahw  of  the  pmperty  will  fnmidi  the  anmial  amount  tiuit  is  efauged  to  maintenance  expense 
and  credited  to  the  reserve  for  depredation.  For  the  detaS  ptoeedan  in  eonaeetioii  with  the 

register  and  schedule  of  reserves  for  depreciation  see  Chapter  VI,  the  d^ieeiatioii  detiffl 
ledger,  Chapter  VII,  and  the  journal  entries  for  depreciation.  Chapter  VIII. 

The  estimated  life  of  the  property  owned  by  the  City  was  determined  in  most  cases  by  the 
various  departments  and  bureaus,  and  reported  to  the  city  controller  as  a  part  of  the  last  general 
iBVWluif>'.  The  data  thus  made  available  is  the  consensus  of  opinion  of  the  engineering  and  tech- 
meal  stalb  IB  tte  (Stj'u  emploj,  whieh  were  engaged  in  the  preparation  of  the  inventory. 

The  %ares  for  the  eatiawted  life  of  Hm  vwiona  Undi  of  property  and  the  resulting  annual 
percentage  of  depreciation  were  audited  by  eonqwrisoD  with  soeh  aomea  of  infotnation  on  the 
subject  as  were  available.  There  is,  however,  a  decided  lack  of  published  statements  giving  speeif- 
ically  the  estimated  life  or  the  estimated  depreciation  for  various  kinds  of  proper^,  and  the  ex- 
perience that  will  be  accumulated  in  the  future  as  a  result  of  a  more  general  keeping  of  property 
aeeoonts  will  go  far  to  offset  the  present  lack  of  information  on  the  subject 

E  1000    HsAT,  Light,  Poweb,  Ventilation,  Kefbioeea- 

TioH,  Am  EuBomcAi.  E^uiPMBirT  (Othxb  Thaw  Tele-  annual 


raoano  awd  TBUBeoumo)  bats  or 

E  1100  Hot  air       steM  pt««Mii« appMWtw:  "naTonn!" 

1110  Hot  air  fumacei   j 

1120  Oat  heaters    

lilt  TTii  J  11 

MMwm  Mmwm  

1140  Steam  ioilen  mmd  gtmwmtma. . ,   5 

1150  Incinerators   ]    ]  ^ 

lift  Stoves  for  heating  only  (for  cook  stoves  see  E  2i>5)   i© 

im      Mleetficmt  t99e$  mi»4  h0m*€n     10 

1200  LightiBg  equipment: 

1210  Interior  lighting  fixtures    5 

!»•  if ^erior  Mgktimg  flMtures  (attached  to  buildings,  ete^.)   5 

1230  Search  lights   5 

1240  Incandescent  lamgt  mti  mn  Ugkf  ...V.V.V. U  1/1 

12S0  Portable  lights  ,  19 

ma  Mgist$lKg  ^l09le9$ 

1300  lleMgenitlng  eqidpmcat: 

1310  Freezing  equipment   4 

me  Equipment  for  cooling  other  than  freezing— 

1321  Befrigmlacs   

1322  Ice  boxes    '.*.*.*.*.*.'.*.*. .7.!*  M 

1400  Steam  and  other  elastic  fluid  engines: 

14ia  €tmm  mgtmes   ^ 

1420  Internal  combutttom  mgtmn  .     .  10 

1430  Oasoline  engines  if 

ISOa  Electrical  genemtm  and  motors: 

ISia  l>y  ng  «M  wtert   5 

1520  Dry  am§  tiarmge  batteries  

1530  Fans  to 

(Continued) 


AMNUAI. 

BAT>  or 

£  1000  Heat,  Light,  PawxBy  Etc.,  E^uiPMEiTT — Continued  bbwciatiow 

MB  CENT. 

E  1600  Ventilating  equipment   le 

1700  Power,  heat  aad  ttOA  transmittlac  eqp^pvMvt: 

1710     Pipest  vatvet,  itmpers,  etc   4 

IW     Raikaort   4 

1730      Shafting,  MtU^t  fwllgf ,  gear^gt  etc   # 

1740       Wiring    5 

1750      Switchboards,  panel  board,  and  other  elcttrivul  control  apparutuis  8  1/3 

1800  Pmmgimn  sasA  ate^-ewprwring  eq«lfw«t: 

1810      BeUows  and  other  hand  or  foot  blowers   10 

1820      Meekanieal  blowers     10 

1830      AMwiUary  pumps  for  water  and  other  liquids   4 

1840      Air  compressing  pumps   4 

1900  Miscellaneous  heat,  light  and  poww  equipment: 

1910      Smoke-stacks  and  chimnegs   5 

IMO     OH  MMM,  firing  tool*,  wremehest  etc    18  . 2/3 

1930      Tanks   4 

1940      Patent  stokers  and  fuel  economizers   5 

1960      Andirons  and  fenders  for  open  fire  places   4 

,  1970      Coal  screens  ,  

1980     Bridges  wd  eeaffotding  mrotmd  emginee  and  boUers  

E  2000    Pkoih  cTioN  and  Constuuotiox  Equipment 

£  2100  Equipment  for  farming  and  the  extraction  of  raw  materials  or 
ntbstaaees: 

SllO      Mining  and  guarrging  equipment    20 

2120      Metal  reducing,  refining  and  mixing  equipment  

2130      Lumbering  equipment   

S140     AgtinMwna  egsOgmemt      12  .1/s 

8150      Fishing,  hunting  and  trappimg  eguigment   1^ 

2200  Metal  working  equipment: 

2210      Turning,  planing,  milling,  stamping  and  engraving  equipment   5 

8880     Skearktg,  puneMng  and  drilUng  equipment   S 

2230      Drawing  and  bending  equipment   "  s 

2240      Hammering,  roUing  and  toelding  equipment  '.   5 

8870     Ptmnben*  loolf  end  appUanees    s 

2280      Bmtd  tools  for  metal  working   ,§ 

2290      Miscellaneous  metal  working  equipment   4 

2300  Non-metallic  mineral  working  equipment: 

8810     a^ne  ermkktg  and  emtting  eqmipmestt. . .    10 

2340      Qypsum  kmd  eement  working  equipment   10 

2350      Coke  and  illuminating  gas  preparing  equipment   10 

8860      Aspheitt  preparing  equipment   10, 

2370      Asphalt  paving  plant  and  equipment  '  '.   10 

2400  Timber  working  equipment   .n, 

2410      Sawing  and  cutting  machinery   10 

8tt0     Planing  mueMnery   § 

2430      Mitreing  and  tonguing,  grooving,  eHe^  mntkis^erg   .f 

2450      Carpenters*  and  wood  carvers^  hand  tools   "ji. 

8400      Carpenters''  work  benches   19 

2510      Slaughtering,  butchering  and  dru-rurlng  equipment..,,,,   10 

2550      Cooking,  roasting  and  baking  other  than  canning   4 

8600  Prtartteirt       Mre  doth,  aad  leatiier  working  equipment: 

2610      Printing,  binding,  and  lithographing  equipment,,..   0  1/8 

2620      Carding,  spinning,  weaving,  knitting,  netting  and  knitting  equ^ 

ment   ^»   § 

8080     aewimg  equ^ment  ,  .   10 


iii  ftint  or  iMMiiiiiitiB 

£  2000    PaoDVOTioir  AND  CoNSTRUOTTOH  £QUXFlBniT>— >  annuai. 

Continued  bate  of 

_  ^  DEPBGCIATIOIf 

B  2700  IMstilliJig  and  refining  equipment:  csnt. 

im     Jirtfwwl  f»r  m»tmim9  WNl  nfMHg  •/  «Mi«0r  (lOtenh  0te.   8  1/B 

2730      Equipment  for  refining  petroleum,  and  nUnerml  oils  (oO  fUen)....  8  1/8 

2740      Bquipment  for  distilling  and  refining  crude  drugs,  elc......   •  1/8 

S8iO  OoMtractini,  repairing,  and  wrecking  equipment: 

2810     Road  mmMng  matMmmw     le  s/8 

2850      Ditchers  and  dredgers   jg  2/3 

2860      Equipment  for  buiUUng,  repairing  and  wrecking  structures   12  1/2 

IMt  Mpadfll  «■<  HinAMMM  ptwdMCtoB  Md  eoMMnwIiim  eqalpflMit  16  2/3 

E  3000     T«ANSPORTINO  AND  CONVEYING,  AND  TsUtPHONIO 
AND  TeLEOBAPHIC  EQUIPMENT 

StlOi  m—  —i  ilgHilt  rnllfwUI  iinrtpwiMi 

SIfO      Couplings,  fenders,  and  other  OTflgj— tml  •Pfiimee*   4 

8i80  TractiOM  enginea  and  road  vehicles: 

8IM     AmliKMa-kmtaei  vehicles,  sleighs  and  sleds   5 

3230      Motor  vehicles  and  parts,  inelmding  auto  «re»   so 

3240      Vehicles  pushed,  pulled  or  pnpeiled     the  oeeupmt   tt 

3300  Floating  eqaipment: 

mt     mmm  m4  §m$  nm,  li— giM  m4  tmehtt   31/3 

3320      Police  and  fire  ^mt§   3  j/j 

3330      lee  breakers    3  1/3 

S8M     JBmp  8oat«,  N/e  hoate  amd  other  small  boats   10 

8U8     Pontoons,  seowe,  ete.   10 

3360      Floating  dredges   

3400  Elevators  and  other  eqaipment  for  lifting,  h«iiH»g^  conveying  and 

3410      Elevators  and  accessory  appantime.,   5 

3420      Derricks,  cranes  and  hoists   5 

•4St      Hand  hoisting  apparatus    12  1/2 

S44t     OmI  ftoMtaf  mppmntme   le  2/3 

1480      Hospital  stretchers   ,   10 

i#TO      Traveling  ladders,  etc   ^ 

§•§•  "HmIs,  mmm  «ai  mtkat  rmtatmtn- 

3510       TrutOte   ^ 

3520      Valises   10 

3830      MUk  and  ether  food  cans   331/3 

8Mt     Demifehme  mmd  mmI«,  /art,  etc.   1% 

3550      Trays   20 

3560      Case*  for  instruments    3  1/3 

iftt      M  eMW   33  1/3 

3600  Fittings  sfsrlsllj  afcpinil  for  iinilpplt  koata,  eic: 

3610      iincAor«  ,   5 

3620      Chains,  hawsers,  lines   5  jyg 

^^^^     ^so^  h0oh$,  prsppiiap  itMse,  e$0,t ••.••».............,,,.,,,.,.,,,,  20 

3640      Pipe  line  and  fittings  for  floating  dredgee   tO 

3700  Telephonic  and  telegraphic  equipment: 

•nt      Teiephonie  eqiUpment    5 

8T8i     Tet^gnphio  mMtf  uwr   4 

8730      Dictagraph   g  ^ 

8800  Hnrnem^jMddkerjt  teajfifiagfi  and  other  stable  and  gan^  rurily- 

8810      Harness  and  ceUan   18  1/t 

8880      Saddles   '***' 

MM     BHdHea,  htte,  htdtere,  ehatne,  hoots,  pads,  spurs   12  1/2 

3840      Blankets,  robes,  covers,  weights   14  3/3 

8860      Curry  combs,  clipping  machines,  feed  cans,  etc   33  1/3 

Slings  and  other  equipment  for  handling  sick  and  injured  animals  8  1/3 
MM  ^pMlil  aai  mdm^mmmm  tnavatMag  madl  eomnsflng  eqnlpnMai: 

MM     909  »ti>8  —  oiNr  tii  U  afilfciy  9f  hornet  md  f§§im§u„„:,  f 

(OoMiKwi) 


ruammmmmauMm  Wtt 

£  4000   FuBNimsB  asj>  Fdshibhihos,  ahd  Other  Equif- 

MXNT  FOB  ConfymmmtKm  amb  CbifvoKr;  Ovnos  ahd  axuvmi. 

Stobe  Equipment  iM^^ttmam 

E  4100  Chairs,  beds  and  other  supports  for  the  body:  per  ckht. 

4110  Chairs   4 

4180  SUmU   4 

4130  Beds  and  cote  (inelmdimg  hed  tpringe)...   5  1/8 

4140  Benches    5 

4180  Oomehee,  lomngee  mmd  eettoee   8  1/8 

4160  Foot  Stools   8  1/8 

4170  Hammocks    tS 

4200  Tables,  desks  and  other  supports  and  depositories  for  commodities : 

4tlt  fto»l«t   ,   4 

4220  Desks   4 

4230  Cupboards,  sideboards,  counters,  shelves   4 

4840  Cabinets,  eases,  lockers,  bins  and  boxes   4 

4850  BoeHce—u    4 

4260  Teibourets,  stande,  pedettmlt,  eopg  JkoMer*   4 

4270  Vmnlts  and  safee   8 

4880  Bwmtm  dnd  eMfomitn   4 

4290  Mieetiamneoue  Mpportt  mnd  depoeltoriee  for  wmmodMee    iO 

4300  Floor  coverings: 

4310  Carpets  and  rugs    10 

^i^HtO  Jtf iflfltlMN'^pff  •••••••••••»•••«••  •••«••«••*••••»« 

4330  Mdmoleum   18  1/8 

4340  Umts  and  treads    is 

4M0  Fottleis,  waU,  wladsw  and  famttne  eoverings,  draperies  wmd 
windmr  iteieo: 

4410  Portiers   6  2/3 

4420  Wall  coverings   g  1/3 

44M  WMme  SMrfaftn   s  1/8 

4440  Furniture  coverings   le  2/3 

4450  Draperies    s  1/3 

4460  Window  shadet    12  1/2 

4470  Window  polee   4 

4500  Kitchen,  dining  room  and  household  utensils  and  erackery   10 

4600  Baths,  lavatories,  toilets  and  toilet  accessories: 

4010  Bmfh  Ulhe,  thower  heithe  mmd  portaiis  ftatJk*   3  I/3 

4620  Lavatoriee,  sinks  and  /mm fates.   3  1/3 

4630  Toilets  and  urinals    3  1/3 

4640  Plumbing,  pipes  and  other  fittings   4 

48M  ToUet  meeetaories  (hair  drger,  toUet  paper  hetder)   4 

4tM  Bdth  room  fittings    4 

iilO  TMet  or  commode  cha4r$   4 

48M  TonsorUU  equipment    4 

4700  Bedding  (asdwlre  oi  bed  linen)   8  1/8 

48M  Oflce,  Ubrary  and  store  tmrmUmn  tmd  tmrnUkt^  mC  sttstwhii 
classified: 

4810  lUMInge,  ete.      § 

4iM  Office  machines  and  deeioet  ^   is  i/s 

4840  Court  furniture,  etc   5 

4850  Telephone  and  election  booths   5 

4800  Oinooieiifof  fmmtehinget  siwfc  as  jardiniere,  veee,  amd  e—  jgiiit^i, 

statuary   4 

4870  Annunciator  and  call  systems   g  1/3 

48M  JDotfc  egutpmoaf  (ineludUtg  reeeptaeles  and  devleee)   18  1/8 

4890  Store  equipment    is  1/S 

4900  Equipment  for  convenience  and  comfort: 

4910  Porch  shades,  awnings,  blinds,  etc   SO 

4M0  fonlo  mmI  pwttMd  ftoiMos* ••«••••   M 

40fl8  HIpMW  •*••<••«•••••••»••*•••*••••••••••••*•••••••••••«••.••....•  10 

(Coatiaaod) 


^     ^        .  ANNUAL 

S  4000   YvMBiTWM  Asm  xuiuijumros,  £to. — Continued       bate  of 

DBPSaOIATION 

S  4900  Mqwlptcmt  fmr  coBTenlence  mad  eoMfort— Cratinned:  m  obrt. 

4950       Flags  and  corern  for  flags   20 

4960      Window  and  door  screens  :  ;   so 

m9      Omwftt    s 


£  5000   FacHnanrT,  asd  Life  FBESERviira  ahd  OiumAicofo 

Equipment 

£  5100  Fire  preventing  «nd  fighting  equipment: 

SllO     Pumping  engines  mn4  water  toman...   3  2/3 

5120      Chemical  engines   ,   4 

5130      Hook  and  ladder  trucks   3 

5140      Hose  carts  and  other  supply  wagons  '   3 

SIM     Fttre  koote,  MMlet  mmI  othar      fhhtimp  tmptaatamta   4 

5160       Hose  and  reels   20 

5170      Hand  grenades  and  other  hand  fire  extinguishers   10 

SIM     CombinatiOH  hose  and  ekemtieal  vehicle*   5 

S190      Miscellaneous  fire  prevenHaw  cf  ifniil  (fka  i«ap»A...^...i....  10 

5200  Life  saTlng  equipment: 

5210      Marine  lije  preservers   v  .. 

OM     W%n  Ufa  aaf^  am4  ather  atwipatamt  

5230      Danger  signs  ,.  M 

5300  deaaing,  renovating  and  polishing  equipment: 

5310      Laundry  equipment    g  1/3 

MM      Oarp^  stceepers   ,   20 

•M0      Mtuaet  sprayers   20 

SMt     Mop  wringers   m 

MM     Window  elaankaf  M^f  UUa   M 

5390      Vermin  traps   S 

5400  Clipping,  trimming,  rdHagt  Mid  watering  equipment  for  lawn 

5410  Clipping  

5420      Trimming  (lawn  mower)    12  1/2 

SIM      Moiling    3 

.S440     Maitar1m§    It  1/8 

5450      Lawn  and  garden  tools  and  inijdements,  hose  and  reete   I2  1/2 

.   5460      Snow  Shovels,  ice  scrapers  and  planers,  etc   12  1/2 

5510  Buoys   

5900  Special  and  miscellaneous  property  and  care-taking  equipment: 

5910      Step-ladders    12  1/2 

MM     iraa         aaad  1m  pmrtt    ^tt 

*MM     Iran  pratinpa,  etc.   >  s 


£  6000    Educational,  Scientific  ajsd  Reckeationai. 

Equipment 

6100  EdaortkNMd  equipment: 

tllO     Library  Btoeh   S 

6120      Art  gallery  stock   2 

6160      Schoolroom  equipment    4 

6210      Surgical  and  atedieal  equipment   j. 

6220      Measuring  instruments  and  accessories   5 

6230      Weighing  and  metering  apparatus   5 

MM     Md»  ta  the  tances     •  f. 

6250      Photographing  equipment   10 

M70      Mechanical  drafting  devices   10 


(Continued) 


£  6000    £ducational,  Scientific  and  Rbobbatioieai.  annual 

Equipment — Continued  batb  o» 

BmmAmiir 

E  6200    Scientific  equipment — Continued:  oniT. 

6280      Laboratory  equipment  not  classified   s 

6M0  IttirwtloMl  eqalpHMH*: 

0310      Musical  instrumente  ma4  ace»»orte$   3  1/3 

6320      Stage  equipment    20 

6380      Picture  eaihibitors  and  accessory  apparatus   5 

6340      Opwmaetmm  and  playground  equipment  of  a  peratanent  nature. ...  S  1/3 
61M     Air  guns  and  other  missile  tJurawUtg  apparatu*  (not  internal 

combustion)  and  targets   8  1/3 

MM      Qaatee  eqaipatent   8  1/3 

MM  flparfal  and  miscellaneoM  nfllTallwI.  ■liillii  sbA  rnnrwiilnnal 

eqaipnMMt   /   s  1/3 

E  7000    PoLiois  AND  M1L.1TABY  Equipmbht 

£  7100   Police  equipment: 

7110     Rifles,  revolvers  and  other  eauM  artat   4 

TIM      Batons,  night  sticks,  riot  duhs,  aatardtt  *ta.   10 

7130      Belts,  badges,  handcuffs    4 

71M      Special  and  miscellaneous  police  equipment   4 

£  8000  Lnrx  Stock  (Other  Than  Stock  Pubohaskd  worn 
Slaughtkb  ahd  Zoolooioai.  Stock) 
£  8100  Beasts  of  burden: 

8110      Horses    10 

SIM     Males   g  1/1 

8130      Donkeys  and  burroft   g  1/3 

8200  Produce-yielding  animals: 

niO      Co«M  and  heifers   12  1/2 

88M     BuUs  amd  buU  eahet   M 

8230      Steers  -.   if  1/1 

8240      Sheep  and  goats   M 

8M0      Swine   M 

8260      Poultry   M 

8900  Special  aaA  mlsoelkweow  lire  stock   10 

E  9000    Miscellaneous  Equipment 

£  9100   Office  and  store  equipment  other  than  furniture  and  furnishings: 

9110      Tdbaceo  cutters   4 

9130      Display  apparatus   g 

9200   Punitive  and  correctional  equipment: 

M50      Whips    M 

9300   Equipment  for  *"-*^!ng  l—ST  pattmta   S 

9500    Signaling  equipment   5 

9600   Equipment  for  imqpecting  supplies  (exclusive  of  construction  work) :  10 

MM     Inapeetors*  badge*    4 

F     StbUOTUBSS  AMD  NONHBTBUOTUBAI,  IlfPSOTEaanfTB 

F  1000  Buildings: 

1100      Office  buildings  for  administrative  purposes   1 

1M8     BwtUUag*  mad  far  aperattea  parpoee* 

ISIO        Buildings  used  for  gfeneral  operation  (other  than  dsHified  be- 
low), school  houses,  bath  houses,  crematories   1 

IMO         Buildings  used  for  manufacture  or  horticulture   8 

1880      .  Hoq^itels,  MgrliuBs,  prisons,  etc   1 

13M     itaaldmume  amd  ether  Uatag  §warter$   1  2/3 

((^ntinued) 


F   SxBiroTinBis  and  Non-stbuoturai.  iMPBOHBionmH-     .  arhqal 

Continued  matk  or 

F  1000  Boildinss— Continued:  rai  orar. 

14M     CkmnheM,  mmSUorkma,  emhSHtUm  haUs,  museums,  club  houses  and 

mmwMmmt  pHees    i 

1500      Sitnres   ^  1  2^3 

1«00      Buildings  U9ei  fitr  storage  purposes — 

!§!•        StoapAovaM   j 

ItM         Stables   4 

liM         Oarages    4 

IMO         Sheds  and  shelters  ,  ,  [  ,  ,  3 

11M     «ii<Mte#f  fuei  tMv  for  th»  m§tuHon  •/  he&t^  UtM,  pow0t  or 

refrigeration    \  2/3 

1800      SeKage  and  drainage  disposal  plants   2  1/2 

IWW     Aliwetol  Mi4  miteenmmeomt— 

1910         Toilets   4 

1920          Stairways    4 

1930         Water  towers  and  stand  pipes   4 

SlOO      Sewers,  trater  mctet,  —liwuia^  «#Ar^ 

1110         Sewers   1  I/3 

StM        Water  mains,  etc.    1  1/3 

IIM         Subways  aad  tuuida   11/8 

Conduits    j 

SMO      Artificial  river  and  harbor  channels  and  basins. 
S3M     fMwMetifa,  nmSt,  tUewaikt  wnI  «lreef«— 

StlO        Puvemeiits   4 

two         Roads    iQ 

S3M         Sidewalks    f 

ttiO         Streets  ;    ^ 

2400      Filtration  beds  and  galleries   3  1/3 

2600      Naphtha  street  lamps  and  posts   4 

Wkrlm§  mm4  necessary  supports  (ineludtng  atreet  lamps,  signal 

epetems)   4 

3000   Mines,  qnarries,  borings,  reservoirs,  welto  aad  datcvM: 

3100      Reservoirs,  basins,  forebays,  etc   3  1/3 

»00     WeOe    3 

4000  Retainiiv  aa^  nUMrfWIiv  mrnUa,  teM,  JcMm,  «Ic.: 

4100      Dams   2 

Levees,  riprap  works,  embankments  along  streams  and  water  fronts  2 

4400      Intake  cribs  ani  etmeimree   % 

4500       Retaining  walls    3 

4600      Bulkheads   3 

•iM      Bridges   ,   j 

not      Grade  crossings  (abolition  of)   3 

5400      Elevated  railways    1 

0000  Plrrs  mH  TiHarrwi 

•too     «er»   3  1/3 

•MO     Wkmrvee    3 

wot  OnMBoM  aaS  emmmamnOn  slruciiireB,  tBBces,  trellises,  etc.: 

TIM      Mon umenU,  «l«l««ry,  mrehee,  grmveeUmee,   i/s 

7400  Fountains   

7500      Fences    4 

TiM     Afkeruy  finlWsM,  rergeiM,  fmv  polw,    • 

7800      Fixed  apparatus,  and  egwijiw— I  Jor  ortioor  rMraMia*  fHwyOM*..  M 

8000   Xon-structaral  improTements: 

8100      Filling  and  terracing,  grading   1 

8M0     MMn§  mm£       9emn§..,,   i 

8300      Horticultural  improvements  ,   t 

8400      Raging  strueturee  and  removing  ob»truetUm$,,„   1 

(Concluded) 


INDEX 


INDEX 


A 

Atetement  of  expense,  169,  178,  173 

of  revenue,  as  a  character  of  expense,  8t 

of  revenue,  in  budget,  169,  172,  173 
Account,  capital,  accounts  in  general  ledger  for, 
IM 

general,  nocoonts  in  general  ledger  for,  189 
AiWOnntlng  system,  general  description  of,  1 
Aeeomita,  credit  in  general  ledger,  129-136 

debit  in  gmeral  ledger,  1S9l.1S8 

fund,  classification  of,  1 

fund,  accounts  in  general  ledger  for,  130,  136 

proprietary,  classification  of,  1 

proprletMy,  aoooonto  in  general  ledger  for, 

129 

special  and  trust,  accounts  in  general  ledger 
for,  ISO 

standard,  for  gen<»»I  ledger,  129-136 
Aeeounts  receivable,  as  character  of  expendi- 
ture, 39 
in  budget,  169,  172,  178 
journal  entries  for,  lit,  127 
ledger,  109 

register  and  schedule  of  (income),  76,  94,  95 
Accrual,  register  of  revenue,  75,  99,  9S 
Activities  of  the  city  and  county,  198 
Adjustment  of  vouchers  by  city  controller,  advice 

of,  14,  8S 
Advances  between  accounts,  69 

journal  entries  for,  126 
Advices  of  voucher  adjustments,  use  of,  14,  33 
Api^Kipriatlon,  ledgers,  98,  111 

monthly  statement,  138,  142 
Appro^iations,  condition  of,  shown  by  fund  bal- 
ance sheet,  169,  163 
journal  «itriea  tor,  118,  188 
Approval  of  vouchers' by  ofloers,  14 
Assessments,  as  source  of  income,  56 
Asset  and  liability,  revenues  accrued  and  expenses 
incurred  and  fund  system  of  accounting 
and  reporting,  object  attained  by,  1 
*  Assets,  liabilities  and  reserves,  journal  entry  for 
opening  new  m(  of  books,  181,  183 


B 

Bslamw  dieet,  capital  aeeount,  158,  159 
fmd,  168,  163 

general  account,  156,  157 

special  and  trust  account,  160,  161 

aoiBBMuy  coMeHanted,  15f 


Balance  sheets,  153,  15S-168 

description  and  use  of,  153 
Bookkeeping,  double  entry,  117 
Budget,  explanation  of  terms  used  in,  168 

forms,  deeeriptkm  and  use  of,  168 

making,  164 

municipal,  164 
Bureau  of  correction,  functionid  classification  of, 
808 

C 

Capital  aeeount,  accounts  in  general  ledger  for, 
180 

balance  sheet,  158,  159 

Cards,  used  in  mechanical  tabulation,  34,  35 

Cash,  le^^fer,  109 

transaetlons,  journal  entry  for,  120 
transactions,  monthly  statement,  141,  152 
transactions,  register  and  schedule  of,  76, 
96,  97 

Central  office  of  departawnl  or  bniean.  requisi- 
tion on,  8 

Character,  classification  of  expenditures  by,  38 
daasifleatton  of  inecHne  bj,  54 
of  expenditure  shown  on  voucher,  14 
Charges,  as  source  of  income,  56 
CheclcB  on  aoeunicy  of  trial  bcilance,  154 
City  and  county  of  FMIada^Ua,  organisation 
units  and  functions  or  activities  for,  198 
City  contrcdler,  advice  to  department  or  Imreau 
of  vevidher  adjoatment,  14,  88 
can  pronptly-  obtain  infOTMllMi  tkcmigk  a»> 

counting  system,  1 
copy  of  order  attached  to  voucher  trans- 
mitted to,  9 
copy  of  order,  when  issued,  sent  to,  10 
monthly  reports  required  by,  137 
receives  information  from  vouchers,  14 
Master  and  aAaAda  of  vonelMra  ■■■t  to, 
70,  82 

schedule  of  all  registers  to  be  sent  to,  63 
QafauMits*  ledger,  deaeription  and  use  of,  103,  113 
CI— Iflgatioa  of  eipnadltusa,  88 

of  income,  54 
<3o«ing  journal  entries,  121,  127,  128 
Codes  in  mechanical  tabulation,  84 
Comparative  fund  balance  sheet,  168,  163 
Conditio  of  funds,  shown  bj  smumsrj  rqports, 
188 

Cons^fsee,  eopj  of  order  as  adHoe  to,  10,  85,  86 

ofBce  copy  of  order  for,  10,  27 
Consolidated  balance  sheet,  155 
Contingencies,  as  character  of  expenditure,  49 


CoBtnet  ledger,  description  and  use  of,  lOS,  IIS 
Gaainel  otders,  destiipiloB  and  use  of,  9 

no  posting  for,  in  appropriation  ledger,  100 
Contract  reaerres,  r^^ter  and  schedule  of  reduc- 

tfona  in,  TS,  88,  84 
Contract,  monthly  statemort*  18f^  148 

Contract  vouchers,  13,  14 

Contracts,  register  and  schedule  of,  description 

mm§  wm      Ui  Ui  n 
Contrihutions,  as  character  of  expenditure,  48 
Control  over  accuracy  of  accounts  and  reports,  3 
Correction,  bureau  of,  fanettomd  classification 

ftllt  S8S 

Credit  accounts,  in  general  ledger,  130-136 
Credit  invoices  or  credit  memonuida,  use  of,  13 
Crops,  aa  ^ameter  of  ezpenditare,  88 


Debit  accounts  in  general  ledger,  129-136 
Debt,  M  eianctar  Of  taiM,  M 
Defleit,  aa  diaracter  of  income,  55 
Definitimis  of  modem  accounting  terms,  3 
Delirery  slips  in  lieu  of  invoices,  use  of,  12 


of,  13 
for 


Di^raeiation,  credit  balance  showa 
future  replacements,  109 
jonnial  entry  for  nKmtUy  proportion  of  xe- 

serve  for,  119,  127 
monthly  statement  ol^  141,  IM 
rates  of,  204 

for,  188 
flgr,  ledger,  108 

for,  register  and  schedule  of,  74,  90, 
81 

DeAail  geHenil  fovraai  entries,  188 

Detail  ledgers,  description  and  use  of,  98 

required  for  accounting  system,  1 
Boenments,  deeeription  and  use  of,  7 

actions,  2 

I  9i,  required  for  accounting  system,  1 
in  deteil  ledger  aeeoAnt,  8 
and  schedule  of,  63 
lefisters  and  schedules  of,  required  ior  ac- 
counting system,  1 
mgwnwww  nBBenBB^^, 
revenue  and  receipt,  14 
two  entries  from,  2 
iKgiNitions,  as  source  of  income,  60 
DonMe  entry  hooMNWflwf,  tST 

ite  and  exceiB  tana,  as  dharaeler  of  in- 
come, 55 


lings  of  departments,  as  source  of  income,  56 
Saenmbrances,  contract,  from  register  of  con- 
tracts, 64 

ooatrMi*  ia  afprofriattm  iBigu,  100 


Encumbrances — Con  Hnued 

open  BMMtet  wder,  fran  tcii^sImp  of  ofdars, 

64 

open  market  order,  in  appropriation  ledger, 
100 

efen  mailnt  «rder,  vm  of  rsqalBltteii  to  set 

np,  65 

Entries,  general  journal,  description  and  use  of, 
117 

two  from  each  document,  2 
Equipment,  as  an  object  of  expenditure,  46 

inter-departmental  invoices  for  transfer  of, 

monthly  statement  of,  140,  148 
shown  in  property  ledger,  107 
Escheats,  as  sovree  of  income,  59 
Estimates,  preparation  of  annual,  164 
Eiqpenditure,  characters  of,  38 
object  of,  classification,  41 
Expenditure  Tondier,  description  and  use  of,  18 
Bq>enditures,  classification  of,  38 
detail  distribation  of,  51-53 
tor  repairs,  debited  to  reserve  for  repairs,  109 
for  replaeonents,  debited  to  reaerre  for  da> 

preciation,  109 
in  appropriation  ledger,  99,  100 
reeoneHiation  of,  49,  80 

as  eharacter  of  income,  54 
arerage  amount  charged  to,  for  repairs,  109 
ffirect  and  miscellaneous,  in  budget,  165,  168, 

178,  178,  in^  188 
incurred,  as  dMCpeter  of  expenditure,  38 
incurred,  monthly  statement  of,  139,  146 
ledger,  description  and  use  of,  104,  114 


Financial  condition,  shown  hj  sqnunary  repots, 

153 

Financial  program,  municipal,  164 

Pines,  as  source  of  income,  58 

Fixed  charges,  as  character  of  frwgfmShxan,  49 

Forfeits,  as  source  of  income,  59 

Functional  classification,  for  bureau  of  correc- 


of  proper^,  dMvwii  Sli  property 
ledger,  108 
Functions  and  activities,  llW 
Fonctions,  dassifeatloB  of  ezpenditnrea  hgr,  88 

classification  of  income  by,  54 
of  city  and  oonnty  of  Philadelphia,  188 
Fond  aeeounts,  nature  of,  1 

in  general  ledger,  130,  136 
Fund  balance  sheets,  162,  163 
Fund  ledgers  for  appropriations,  98 

m,  aa  Amm  la  iMd  aeeo— H  1 
accounts  in  general  ledger  for,  130,  ISO 
classification  of  expenditures  by,  49 
elassHlcation  of  income  by,  62 


215 


Q 

General  account,  accounts  in  general  le^ier  for, 
188 

balance  sheet  and  operation  accounts,  156,  157 
Cteneral  and  loan  funds,  recapitulation  in  budget, 

16{(,  170^  171,  180,  181 
General  fund,  aoeooata  in  genwal  ledger  for,  ISO, 

136 

balance  sheet,  162,  163 
General  journal,  description  and  use  of,  117 
General  ledger,  contains  summary  accounts  re- 
quired in  accounting  system,  1 

description  and  use  of,  129 

standard  accounts  for,  188-186 
Gifts,  as  source  of  income,  60 
Grants,  as  source  of  income,  60 

I 

Income,  classifieation  of,  54 

due  and  collectible,  journal  eatej  for,  119,  127 

reconciliation  of,  with  receipts,  62 
register  and  schedule  of  accounts  receivable, 
76,  84,  05 

Inspector,  ofBce  copy  of  order  for,  11,  28 
Inter-departmental  invoices,  use  of,  13 
Inter-departmental  services,  register  and  schedule 

of,  78,  8M8 
Interest,  as  souroe  of  income,  68 
Inventories  of  property,  187 

Inventory  of  equipment,  including  live  stock,  191, 
195 

of  land,  structures  and  non  etmctngal  im- 
provements, 188,  195 

of  property,  to  open  property  ledger,  107 

of  stores,  when  to  take,  187 
Investment  of  the  city,  analysis  of,  for  general 

account,  156,  157 
IiivestiueuU,  sale  of,  as  source  ot  ineome,  61 
lamrfees  ai^  payrolls,  as  elements  of  expense,  104 

journal  entry  for,  119,  125 

register  and  schedule  of,  66,  81 
IsvoleeB^  credit  memofaadiuu,  18 

description  and  use  of,  11 

inter-departmental,  13 

memorauduiu,  11 

received  from  departments  and  bureaus  by 
department  of  supj^ies,  journal  entty 
for,  120,  127 

reeoneiliation  witli  vouetters,  50 

regularly  rendered,  11 

sent  to  department  of  suj^Iiea,  journal  entry 
for,  119 

SMit  to  departaiMit  of  supplies,  rei^ater  and 

schedule  of,  69 
"supidies,"  use  of,  11 

J 

Journal  entries,  description  and  use  of,  117 
detail,  lis 


Journal  Entries— CoMtitt«ed 

detail,  for  ^otiag  at  end  of  accounting  period, 
187 

detail,  for  opening  new  set  of  books,  1S8 

detail,  monthly,  188 

tar  TOOdher  adjustments,  101 

from  roister  of  cash  transactions,  76 

from  r^^ister  of  contracts,  64 

from  registCT  of  taeoma  aeeounts  receivable, 

76 

from  register  of  invoices  and  payrolls,  69 
from  Ttgiater  of  invoices  sent  to  department 

of  supplies,  70 

from  register  of  orders,  66 
from  register  of  reductions  in  contract  re- 
serves, 78 

from  register  of  reserve  for  rq^airs  and  eapl* 
tal  depreciation,  75 

from  register  of  revenue  accrual,  75 

from  registw  of  servieea  reeeived  from 
other  bureaus,  73 

from  r^^ter  of  services  rendered  other  bu- 
reaus, 73 

from  registw  of  vooelmwi  seat  to  e!ty  oen- 

troller,  72 

from  report  of  stores  issued  from  storeliouse, 
74  . 

oirtline,  for  cledaff  at  mid  of  aeeowtimr 

period,  121 
outline,  for  department  of  supplies,  120 
outiiae,  for  opening'  new  set  of  booka^  181 
outliae,  moali4y*  118 

printed,  how  used,  117 

'^mlety^  Mid  "supplies"  used  in,  to  illustrate, 
68 

Journal,  gtmanSL,  deeeriptton  aad  use  vt^  .ltt 


h 

Land,  as  an  object  of  expenditure,  47 

as  a  dbaracter  of  income,  54 
Ledgw,  accounts  receivable,  description  and  use 

of,  109 

ap^opriation,  deseriptSoa  and  use  of,  88 

(daimants*,  description  and  use  of,  103 
contract,  description  and  use  of,  102 
eiqpense,  description  and  use  of,  104 
general,  deserlptlea  and  noe  of,  188 
general,  standard  accounts  for,  129 
property,  description  and  use  of,  107 
reserve  for  repairs  «id  capital  depreciation, 
106 

revenue,  description  and  use  of,  109 
stores,  description  and  use  of,  106 
work  in  progress,  description  and  use  of,  106 
Ledgers,  detail,  description  and  use  of,  98 

Liabilities,  current,  in  budget,  169,  172,  173 
Loan  funds,  accounts  in  general  ledger  for,  131 
bataaee  sheet,  108, 168 


lit 

M 

IfHnifBctarad  goods,  aa  dhsneter  of  expenditure, 
tt 

llrtMiriali,  M  sa  «fcjeei  of  «3Epeaiitare,  43 

faier-departift^l  tofim  wmA.  for  tctasfer 

of,  13 

Mechanical  process,  analysis  of  expenses  incurred, 
piupertj  aeqoired  aad  otih«r  CTpendttnres 

by,  37 

Mechanical  tabulation,  34 

Memoranda,  credit,  description  and  use  of,  13 
ind  tMMNute,  iDBgt      d^MTtnente  for  de- 
partment oi  wfpHaa  afpfoprtetion  ac- 
counts, 65 
fawoiees,  descriptiom  sad  use  of,  11 
MaaMd  of  aeumlloii.  1 
IMeipal  •■■iwtol  pngm,  IM 


O 

Object  of  expenditure,  sliowB  on  Toueber,  14 
OI||M)t>  of  expenditure,  dMuMiaiiMK  vt  oyencH- 

tures  by,  41 
Obligations,  as  character  of  expenditure,  4S 
CMfeSb  ^ffW  ^  order  rebdned  iu  issuiuf ,  10,  24 
OpealBg  new  set  of  booka»  joanMl  wrtriea  for, 

121,  122 

Open  mnilwt  ordnrs,  monthly  statement,  138,  144 
Opntnling  bureau,  standard  accounts  for,  129 

outline  general  journal  entries  for,  118 
Operating  results,  shown  by  summary  reports, 

m 

shown  In  accounts,  1 

Operation  accounts,  for  general  aooount,  157 

use  in  summary  reports,  153 
Older,  aeknowledginent  by  eontraetor  or  vendor, 
10,  22 

consignee's  advice,  10,  25,  26 
consignee's  oflBce  copy,  10,  27 
eoatnMMr^  mti  tandoi^i  eoi^,  w,  si 
controller's  copy,  10,  23 
inspector's  office  copy,  11,  28 
office  copy,  10,  24 
ori8bMl.t,  M 
Orders,  contract,  description  and  use  of.  9 

contract,  no  posting  for,  in  appropriation 
ledg<er,  M 

ojien  market,  description  and  use  of.  9 
liquidated,  iavofeei  to  department  of  auj^Ues, 
Tt 

liqaidaled,  fowefcara  aent  to  eftjr  uoaiiifflw,  TS 
monttily  atat«nent  of,  138,  144 
register  and  schedule  of,  64,  80 
Organization  units,  classification  of  expenditures 

ctaarfBeation  of  income  by,  54 

for        and  county  of  Philadelphia,  198 


P 

Payment  of  debt,  as  object  of  expenditure,  48 
PayiDNita  ariaing  frooa  xalatfoai  of  afeal^  aa  ebar- 
•etar  of  expendttarik  49 

in  budget,  172,  173 
Payroll  and  miscellaneous  voucher,  13,  14 
Payroll,  vOfbtn,  for  all  barcaaa,  14 
Penalties,  as  source  of  income,  59 
Pensions  and  retirement  salaries,  as  character  of 

expenditure,  49 
Percentages  of  depreciation,  904 
Poetage  and  transportatkw,  aa  ebaraetor  of  ex- 
penditure, 39 
Postinga  to  genend  ladgmr  tram  Joamal,  117 
Printed  journal  entries,  nae  of,  117 
Prt^rty,  acquisitioa%  aa  character  of  ejqwndi* 
ture,  39 

functional  use  of,  107 

dl^oaed  of,  journal  entry  for.  120,  127 

disposition  of,  in  property  ledger,  107,  108 

in  budget,  165,  16«,  169,  176,  177,  184,  188 

inr«Dt(nfiea  and  traiwfers  of,  187 

inrentory  to  open  ledger,  107 

ledgw,  deaeription  and  use  of,  107,  116 

momOiSj  atatflBBeat,  140,  148 

tranaf erred  to  oiher  bnreaoa,  aaa  aerrieee  rtm- 
dered 

Proprietary  accounts,  description  of,  1 

in  general  ledger,  188,  181 
Proprietary  relations,  as  shown  in  accounts,  1 
Public  safety,  department  of,  bureau  of  correc- 
tion, functions  used  as  illustration,  203 
Pnblia  aerrie^  anlaipi'lBeB,  aa  ao«iree  of  ineooM, 
56 

Punching  cards,  in  mechanical  tabulation,  34 


B 

IJatcs  of  depreciation,  204 

Ileceipta,  reconciliation  with  income,  62 

which  increase  indebtedness,  as  source  of  In- 
come, 61 

I'econciliation  of  expenditures,  49,  50 
of  expenditures  with  vouchers,  50 
of  iaeoine,  with  reedpta,  8f 

Beeredtta  to  appropriatiosa,  jamui  ewtey  for. 

118,  124 

K«ductions  in  contract  reserves,  register  and 

aeMda  of,  TB,  88,  84 
Bcgiater  .af  accounts  receivable  (bMxana),  78,  84 

of  cash  transactions,  76,  96 

of  contracts,  64,  78 

of  doeoMiitB,  88 

of  documenta  reqnirad  for  aeeoontiair  uph 

tem,  1 

of  income — aeeonata  receivable,  76,  94 

of  invoices  and  payrolls,  66,  81 

of  invoices  sent  to  daparturat  ol  aBH^iea,  18 

of  orders,  64,  80 


217 


Kegister — (JontiHUcd 

of  reduetione  in  eontraet  raawvea,  78,  83 

of  reserves  for  repairs  and  flupraiHIattoin,  74,  90 

of  revenue  accruals,  75,  92 

of  services  received  from  other  bureaus,  73,  87 

of  aervioaa  readered  otber  bnzaana,  73,  85 

of  vouchers  sent  to  city  contndlar,  70,  88 

Hents,  as  source  of  income,  60 

Bepaira  and  replacements,  aa  duuaeter  of  ex- 
penditnre,  88 

Repairs,  averaga  aaMont  tihufad  to  tiff  aaa  ti.  106, 

109 

eiqiendituTM  for.  debited  to  reaerve,  108,  109 
in  budget,  165,  168,  174,  175,  184,  185 
journal  entry  for  montUjr  pn^ortion  of  re- 
serve for,  119,  127 
ledger,  reaerva  for,  108 
monthly  statement  of,  lil„  149 
register  and  schedule  of  naarve  for,  74,  90,  91 
reaerve  for,  188 

reanre  for,  aa  im  elinaeBt  of  expraae,  104 

fieplacements,  lexpenditures  debited  to  reaerve 
for  depreciation,  108 
in  budget,  165,  166,  169,  176,  177,  184,  185 
reserve  for  future,  shown  by  credit  fialaarr 
in  reserve  for  depreciation,  108,  109 
IJeports,  from  detail  ledgers  required  in  account- 
ing qratvB,  1 
montbljr,  to  cStj  oontroUer  from  detaU  ledgera, 
137 

of  stores  issued  from  storehouses,  74 
ammaary,  hnm  geaena  led^r,  188,  188-163 

aummary,  required  in  accounting  system,  1 
Beqoisitions,  on  another  department  or  bureau,  9 

Oil  central  office  of  a  department,  8 

on  departnort  of  mqppliea,  8,  16.19 

on  storekaapar,  7 
Beserve,  for  repairs  as  an  dement  of  expense,  104 

for  repairs  and  depreciation,  ledger,  108 

for  repairs  and  depredatioa,  regfiater  and 
schedule  of,  74,  90 

for  unaccrued  revenues,  as  character  of  in- 

OOOEM,  88 

Beipiniaibility,  located  bj  perwa«g«t  feeotd  of 

transaction,  2 
BevNrae,  accruals,  journal  entry  for,  119,  127 
aa  ebaraetw  of  ineoaae,  U 

ledger,  109 

monthly  statement,  141,  151 
register  and  schedule  of,  75,  92,  93 
Beveanea  aoerned,  not  doe,  as  character  of  in- 
come, 54 

Ilights  of  action  as  object  of  expenditure,  48 

8 

"Safety,**  naed  in  Joomal  entriea  to  llluatrate,  63, 
188 

Salaries,  wages  and  personal  services,  as  char- 
acter of  expenditure,  41 


Salary  supporting  schedule  in  budget,  165,  167, 
178,  179 

Sale  of  property,  as  source  of  income,  61 
Schedule  of  accounts  receivable  (inctmie),  76,  95 

of  cash  transactions,  76,  07 

of  contracts,  64,  79 

of  docimients  for  city  controller,  63 

of  documenta  required  iqr  aecouBting  aiystem, 
1 

of  ineooM— aoeooBta  veeafvable,  76^  98 

of  invoices  and  payrolls,  66,  81 

of  invoices  sent  to  department  of  auppliea,  69 

of  orders,  64,  80 

of  rednetiona  in  eontraet  reaervea,  78^ 

of  reserves  for  repairs  and  depreeiatfoa»  74,  91 
of  revenue  accruals,  75,  93 
of  anrieea  received  tram  other  bureaus,  73,  88 
of  aervieea  readered  other  burean%  78,  86 
of  vouchers  sent  to  city  controller,  70,  82 

Schedules  of  balances  and  totals  (monthly  re- 
porta),  137 

Secondary  classification  of  expendituraa^  40 

Securities,  as  character  of  income,  84 

Services,  other  than  personal,  41 

received  from  other  bureaus,  180,  188 
recdved  from  other  bureaa^  ri(iai«r  and 

adedule  of,  73,  87,  88 
rendered  other  bureaus,  39 
tendered  other  boreaaa,  joaraal  entry  for 
120,  125 

rendered  other  bureaus^  register  and  acbednla 
of,  73,  85,  86 
Sorting  operation  in  mechanical  tabaUiiioB,  M 
Source,  classification  of  income  by,  55 
Special  and  trust,  account  balance  sheet,  160,  161 

aceounta  in  general  ledger  for,  180 

fund  balance  sheet,  1G2,  163 

funds,  accounts  for,  131 

funds,  in  budget,  165,  166 

traaaaetimia,  proviaioB  for,  63 
Statement,  appropriation,  137,  148 

cash  transactions,  141,  152 

contract,  138,  143 

depreeiatfani,  141,  180 

expenses  incurred,  139,  146 

open  market  order,  138,  144 

propertiea  and  equipment,  140,  148 

repaira,  141, 149 

revenue,  141,  151 

stores,  139,  145 

work  in  progresa,  140,  147 
Statements,  sumnMury,  frtmi  gcnwal  ledgmr,  188, 
155-163 

Storehouse,  monthly  report  of  stores  issued  from, 
74,  89 

Storekeeper,  requisition  on,  use  of,  7 
Stores,  as  character  of  expenditure,  39 

balances  in  budget,  165,  169,  174,  175,  182,  183 
iasned,  aa  an  eioneait  of  rffwm.  HH 
issued  from  storehooaea,  monthty  import  ei^ 
74,  89 


118 


IMMBK 


Blares — Continued 

issued,  journal  entry  for,  118,  124 

monthly  statement,  139,  145 
Structures,  as  object  of  expenditure,  47 
Subventions,  as  source  of  income,  60 

gtt  accounts,  3 
BaHMHQf  nyortak  from  general  ledger,  153,  155- 
Itl 

SappUes,  as  as  ol^ieet  of  ezpeattlore,  43 
■iffllM,  department  of,  aocooBts  deal  lazgelj 
with  appropriationa,  S 
Inidget.  lUt  im,  imM 
fNMiMM  fti'millrtcr  of  ixfoieai  and  poyrolla, 
87 

prooadure  in  register  and  schedule  of  orders, 
U 

proeednre  in  register  and  schedule  of  nweh- 
era  sent  to  city  controller,  70 

icoeivea  from  city  controller  dnplleaite  of  adr 
fiai  if  nwwjfcm  adjnstinent,  IS 

register  and  schedule  of  invoices  sent  to,  69 
requires  two  copies  of  r^;ister  and  schedule, 

Mfoisition  on,  8 

sta»dsrd  ootUae  mt^ff'^y  jounal  entries  for, 
IM 

to  MBi  mgf  «f  wgiitir  off  luwifceM  to  de- 

partmortk  f» 
ivncher  adJwIaMMa  ia  appropriation  ledger 

of,  101 

wW  mitH«  Mil  sdwdnie  aO  ordeni  ianed 

for  departments,  64 
"Supplies"  invoices,  description  and  use  of,  11 

to  be  sent  to  d^aitowml  id  soppHes,  M 
-HmdliiB."  vaed  to  JmvmI  eirtrica  to  illustrste, 

63,  122 

Surplus,  as  character  of  income,  55 


TUbtSMag  aad  priaMmg^  M 

Tabulation,  mechanical,  36 

Taxes,  as  source  of  income,  55 

Tmns  used  in  the  hudget,  explanaikm  of;  IM 


Transfer  of  equipment,  192,  196 
of  stores,  194,  197 

1mt§i/n  of  praperty,  187-JM 

THal  balance,  checks  on  the  accuracy  of,  184 
gives  totals  which  pfove  accuracy,  3 
vsed  in  preparing  summary  stetemeitta,  188 

TM  MwaMb  iM  of,  153 

T>Mit  ■eeo—ti,  acieowto  in  general  ledger  f or» 
lit 

Trust  fodi^  aeeeiMts  for,  ISt 

U 

UMaomihned  balanees  shown  in  apprepriatfoM 

ledger,  100 

Uneiqpended  balances  shown  in  appropfflntkm  led- 
ger, 100 

Unifmrmity  of  IiiisImiiiiI  to  idmilnr  aooonnta,  S 

V 

y«Bd«;  iiiliiinilniiwiint  of  reeeipt  of  order,  M, 

22 

copy  of  order  iretained  by,  10,  25 
▼sntliw  adjMUuuit,  ndviee  of,  14,  SB 

procedure  in  operating  department,  101 
taken  into  appropriation  ledger,  101 
Vouchers,  oertilleation  of,  by  oBeurs,  14 
iiUMMmllon  of,  13 
expenditure,  13,  29-32 
reconciliation  with  expenditures,  50 
reeooeOiatim  with  invoioee,  50 
sent  to  city  eontetdler,  JoMaal  entry  for,  119, 

126 

sent  to  city  controller,  register  and  schedule 
of;  76;  8t 

to  give  information  to  city  controller,  14 
to  show  character  of  expenditure,  14 
to  show  object  of  expenditure,  14 

W 

Wofic  in  progress,  as  diaraeter  of  expenditure, 

distributed,  as  an  element  of  expense,  IM 
distributed,  jouraal  entry  for«  118, 125 
ledger,  106 

mnrtHly  ■ftiint,  14«k  1^ 


t 


t 


110394 

NEH 


